UPLOAD Filing
DirectBooking Technology Co., Ltd.
Date: Jan. 15, 2026 · CIK: 0001966678 · Accession: 0000000000-26-000592
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File numbers found in text: 333-292662
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January 15, 2026
Tan Yu
Chief Executive Officer, Chairman of the Board and Director
DirectBooking Technology Co., Ltd.
Room 2912, 29/F., New Tech Plaza
34 Tai Yau Street
San Po Kong
Kowloon, Hong Kong
Re:DirectBooking Technology Co., Ltd.
Registration Statement on Form F-3
Filed January 9, 2026
File No. 333-292662
Dear Tan Yu:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Benjamin Holt at 202-551-6614 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc:David B. Manno, Esq.