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SU
Group Holdings Limited

7th Floor,
The Rays

No.
71 Hung To Road, Kwun Tong

Kowloon,
Hong Kong

Tel:
+852 2341-8183

March 3, 2025

VIA
EDGAR

United
States Securities and Exchange Commission

Division
of Corporation Finance

100
F Street, N.E.

Washington,
D.C. 20549

    Re:
    SU
    Group Holdings Limited

    Registration
                                            Statement on Form F-3

    Filed
    February 12, 2025

    File
    No. 333-284868

Ladies
and Gentlemen:

Pursuant
to Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended (the “Act”), SU Group Holdings Limited
(the “Company”) hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-3 (the “Registration
Statement”) be accelerated to, and that the Registration Statement becomes effective at 4 p.m. Eastern Time on March 5, 2025,
or as soon thereafter as practicable. In making this acceleration request, the Company acknowledges that it is aware of its obligations
under the Act.

If
there is any change in the acceleration request set forth above, the Company will promptly notify you of the change, in which case the
Company may be making an oral request of acceleration of the effectiveness of the Registration Statement in accordance with Rule 461
of Regulation C. Such request may be made by an executive officer of the Company or by any attorney from the Company’s U.S. counsel,
DLA Piper UK LLP.

    Yours
    truly,

    SU
    Group Holdings Limited

    By:
    /s/
    Chan Ming Dave

    Name:
    Chan
    Ming Dave

    Title:
    Chief
    Executive Officer