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Correspondence 0001493152-25-015668 from DirectBooking Technology Co., Ltd. (ZDAI)

DirectBooking Technology Co., Ltd.
Date: Sept. 26, 2025 · CIK: 0001966678 · Accession: 0001493152-25-015668

Offering / Registration Process

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File numbers found in text: 333-287735

Date
Sept. 26, 2025
Author
Chief
Form
CORRESP
Company
DirectBooking Technology Co., Ltd.

Letter

DirectBooking Technology Co., Ltd.

September 26, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

F Street, N.E.

Washington, DC 20549

Attention: Ruairi Regan

Jeffrey Gabor

Re: DirectBooking Technology Co., Ltd.

Registration Statement on Form F-1 (File No. 333-287735)

Request for Acceleration of Effectiveness

Ladies and Gentlemen:

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, DirectBooking Technology Co., Ltd. hereby requests an acceleration of the effectiveness of the above-referenced Registration Statement on Form F-1, as amended, so that such Registration Statement will become effective at 4:00 p.m., Eastern Time, on October 1, 2025, or as soon thereafter as practicable.

The Company understands that the Commission will consider this request for acceleration of the effective date of the Registration Statement as a confirmation of the fact that the Company is aware of its responsibilities under the Securities Act as they relate to the proposed public offering of the securities specified in the Registration Statement.

Very
truly yours,
/s/
Tan Yu

Show Raw Text
CORRESP
 1
 filename1.htm

 DirectBooking
Technology Co., Ltd.

 September
26, 2025

 VIA
EDGAR

 U.S.
Securities and Exchange Commission

 Division
of Corporation Finance

 100
F Street, N.E.

 Washington,
DC 20549

 Attention: Ruairi
 Regan

 Jeffrey
 Gabor

 Re:
 DirectBooking
 Technology Co., Ltd.

 Registration
 Statement on Form F-1 (File No. 333-287735)

 Request
 for Acceleration of Effectiveness

 Ladies
and Gentlemen:

 In
accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, DirectBooking Technology
Co., Ltd. hereby requests an acceleration of the effectiveness of the above-referenced Registration Statement on Form F-1, as amended,
so that such Registration Statement will become effective at 4:00 p.m., Eastern Time, on October 1, 2025, or as soon thereafter as practicable.

 The
Company understands that the Commission will consider this request for acceleration of the effective date of the Registration Statement
as a confirmation of the fact that the Company is aware of its responsibilities under the Securities Act as they relate to the proposed
public offering of the securities specified in the Registration Statement.

 Very
 truly yours,

 /s/
 Tan Yu

 Name:

 Tan
 Yu

 Title:
 Chief
 Executive Officer, Chairman of the Board and Director