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SEC Comment Letter 0000000000-24-013394 to Linkage Global Inc (LGCB)

Linkage Global Inc
Date: Dec. 5, 2024 · CIK: 0001969401 · Accession: 0000000000-24-013394

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File numbers found in text: 333-283495

Date
December 5, 2024
Author
Zhihua Wu
Form
UPLOAD
Company
Linkage Global Inc

Letter

December 5, 2024 Zhihua Wu Chief Executive Officer Linkage Global Inc 2-23-3 Minami-Ikebukuro, Toshima-ku Tokyo, Japan 171-0022 Re:Linkage Global Inc Registration Statement on Form F-1 Filed November 27, 2024 File No. 333-283495 Dear Zhihua Wu: 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 Cara Wirth at 202-551-7127 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc:Joan S. Guilfoyle

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December 5, 2024
Zhihua Wu
Chief Executive Officer
Linkage Global Inc
2-23-3 Minami-Ikebukuro, Toshima-ku
Tokyo, Japan 171-0022
Re:Linkage Global Inc
Registration Statement on Form F-1
Filed November 27, 2024
File No. 333-283495
Dear Zhihua Wu:
            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 Cara Wirth at 202-551-7127 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:Joan S. Guilfoyle