SEC Company Response from SU Group Holdings (SUGP) — Dec 29, 2025

SU Group Holdings Ltd
Date: Dec. 29, 2025 · CIK: 0001969863 · Accession: 0001753926-25-001980

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File numbers found in text: 333-291851

Date

December 29, 2025

Author

WallachBeth Capital LLC

Form

CORRESP

Company

SU Group Holdings Ltd

Letter

Re: SU Group Holdings Limited

December 29, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

F Street, N.E.

Washington, D.C. 20549-1004

Registration Statement on Form F-1, as amended

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.

Very truly yours,
WallachBeth Capital LLC

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CORRESP
 1
 filename1.htm

 December
29, 2025

 VIA
EDGAR

 U.S.
Securities and Exchange Commission

 Division
of Corporation Finance

 100
F Street, N.E.

 Washington,
D.C. 20549-1004

 Re:
 SU
 Group Holdings Limited

 Registration
 Statement on Form F-1, as amended

 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.

 Very truly yours,

 WallachBeth Capital LLC

 By:
 /s/
 Eric Schweitzer

 Name:
 Eric Schweitzer

 Title:
 Chief Compliance Officer

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