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Correspondence 0001493152-25-015780 from DirectBooking Technology Co., Ltd. (ZDAI)

DirectBooking Technology Co., Ltd.
Date: Sept. 26, 2025 · CIK: 0001966678 · Accession: 0001493152-25-015780

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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)

Withdrawal of Acceleration Request

Ladies and Gentlemen:

Reference is made to our letter filed as correspondence with the Securities and Exchange Commission via EDGAR on September 26, 2025 (the "Acceleration Request"), in which we requested the acceleration of the effective date of the above-referenced Registration Statement on Form F-1 (File No. 333-287735) (the "Registration Statement"), to 4:00 p.m., Eastern Time, on October 1, 2025, or as soon as practicable thereafter, pursuant to Rule 461 under the Securities Act of 1933, as amended. We are no longer requesting that the Registration Statement be declared effective at such date and time and we hereby formally, and with immediate effect, withdraw our request for acceleration of the effective date.

Please direct any questions with respect to the withdrawal of the Acceleration Request of the Registration Statement to Sanny Choi at (646) 386-8128 of CFN Lawyers LLC.

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)

 Withdrawal
 of Acceleration Request

 Ladies
and Gentlemen:

 Reference
is made to our letter filed as correspondence with the Securities and Exchange Commission via EDGAR on September 26, 2025 (the "Acceleration
Request"), in which we requested the acceleration of the effective date of the above-referenced Registration Statement on Form
F-1 (File No. 333-287735) (the "Registration Statement"), to 4:00 p.m., Eastern Time, on October 1, 2025, or as soon as practicable
thereafter, pursuant to Rule 461 under the Securities Act of 1933, as amended. We are no longer requesting that the Registration Statement
be declared effective at such date and time and we hereby formally, and with immediate effect, withdraw our request for acceleration
of the effective date.

 Please
direct any questions with respect to the withdrawal of the Acceleration Request of the Registration Statement to Sanny Choi at (646)
386-8128 of CFN Lawyers LLC.

 Very
truly yours,

 /s/
 Tan Yu

 Name:

 Tan
 Yu

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