SecProbe.io

CORRESP
 1
 filename1.htm

 SU
Group Holdings Limited

 7th
Floor, The Rays

 No.
71 Hung To Road, Kwun Tong

 Kowloon,
Hong Kong

 December
29, 2025

 Via
 EDGAR

 United
 States Securities and Exchange Commission
 Division
 of Corporate Finance
 100
 F Street, N.E.
 Washington,
 D.C. 20549

 Re: SU
 Group Holdings Limited - Withdrawal of Acceleration Request
 Registration Statement on Form F-1, As Amended

 Initially
Filed on November 28, 2025

 File
No. 333-291851

 Ladies
and Gentlemen:

 Reference
is made to (i) Registration Statement on Form F-1 (File No. 333-291851), as amended (the "Registration Statement") of SU
Group Holdings Limited (the "Company") and (ii) our letter to you dated December 29, 2025 (the "Prior Acceleration
Request") in which we requested to accelerate the effective date of the Registration Statement to 4:30 p.m. (Eastern Time) on December
30, 2025.

 Withdrawal
of Acceleration Request

 We
are no longer requesting that the Registration Statement be declared effective at 4:30 p.m. (Eastern Time) on December 30, 2025, and
we hereby formally withdraw our Prior Acceleration Request.

 The
Company hereby authorizes Daniel D. Nauth, an attorney with our outside legal counsel, Nauth LPC, to orally modify or withdraw this request
for acceleration.

 Please
contact Daniel D. Nauth of Nauth LPC at (416) 477-6031 with any questions with respect to this request.

 Sincerely,

 SU
Group Holdings Limited

/s/ Chan Ming Dave

Chan Ming Dave

 Chief
Executive Officer

 cc: Daniel
 D. Nauth, Nauth LPC