Correspondence 0001213900-23-098769 from SU Group Holdings Ltd (SUGP) (CIK 0001969863) (SUGP)
SU Group Holdings Ltd (SUGP) (CIK 0001969863)
Date: Dec. 27, 2023 · CIK: 0001969863 · Accession: 0001213900-23-098769
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File numbers found in text: 333-275705
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CORRESP
1
filename1.htm
December 27, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street NE
Washington, D.C. 20549
Re: SU Group Holdings Ltd
Registration Statement on Form F-1
File No. 333-275705
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities
Act of 1933, as amended (the “Securities Act”), The Benchmark Company, LLC, as representative of the underwriters, hereby
requests acceleration of the effective date of the above-referenced Registration Statement so that it will become effective at 4:15 p.m.
Eastern Time on December 29, 2023 or as soon thereafter as practicable.
Pursuant to Rule 460 under the Securities Act,
we wish to advise you that the underwriters have distributed as many copies of the preliminary prospectus to underwriters, dealers, institutions,
and others as appears to be reasonable to secure adequate distribution of the preliminary prospectus.
The undersigned confirms that it has complied with
and will continue to comply with, and it has been informed or will be informed by participating underwriters that they have complied with
or will comply with, Rule 15c2-8 promulgated under the Securities Exchange Act of 1934, as amended, in connection with the above-referenced
issue.
[Signature Page Follows]
Very truly yours,
THE BENCHMARK COMPANY LLC
By:
/s/ Michael Jacobs
Name:
Michael Jacobs
Title:
Head of Equity Capital Markets
[Signature Page to Acceleration Request]