SEC Comment Letter 0000000000-25-001963 to SU Group Holdings Ltd (SUGP) (CIK 0001969863) (SUGP)
SU Group Holdings Ltd (SUGP) (CIK 0001969863)
Date: Feb. 20, 2025 · CIK: 0001969863 · Accession: 0000000000-25-001963
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File numbers found in text: 333-284868
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February 20, 2025
Calvin Kong
Chief Financial Officer
SU Group Holdings Ltd
7th Floor, The Rays
No. 71 Hung To Road, Kwun Tong
Kowloon, Hong Kong
Re:SU Group Holdings Ltd
Registration Statement on Form F-3
Filed February 12, 2025
File No. 333-284868
Dear Calvin Kong:
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 Rucha Pandit at 202-551-6022 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:Yang Ge