SEC Company Response from SU Group Holdings (SUGP) — Dec 29, 2025
SU Group Holdings Ltd
Date: Dec. 29, 2025 · CIK: 0001969863 · Accession: 0001753926-25-001984
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-291851
Letter
Re: SU Group Holdings Limited Registration Statement on Form F-1, As Amended (“Registration Statement”)
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 (the “ Commission ”) Division of Corporate Finance F Street, N.E. Washington, D.C. 20549
Initially Filed on November 28, 2025
File No. 333-291851
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, SU Group Holdings Limited (the “Company”), respectfully requests that the Commission accelerate the effectiveness of the above-referenced Registration Statement (File No. 333-291851), and permit said Registration Statement to become effective at 4:30 p.m. (Eastern Time) on December 30, 2025, or as soon thereafter as practicable.
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
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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 (the “ Commission ”) Division of Corporate Finance 100 F Street, N.E. Washington, D.C. 20549 Re: SU Group Holdings Limited Registration Statement on Form F-1, As Amended (“Registration Statement”) Initially Filed on November 28, 2025 File No. 333-291851 Ladies and Gentlemen: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, SU Group Holdings Limited (the “Company”), respectfully requests that the Commission accelerate the effectiveness of the above-referenced Registration Statement (File No. 333-291851), and permit said Registration Statement to become effective at 4:30 p.m. (Eastern Time) on December 30, 2025, or as soon thereafter as practicable. 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