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CTRL GROUP LIMITED

Unit F, 12/F

Kaiser Estate

Phase 1

41 Man Yue Street

Hunghom, Kowloon, Hong Kong

December 30, 2024

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

Office of Trade & Services

100 F Street N.E.

Washington, D.C. 20549

    Attn:
    Aamira Chaudhry

    Lyn Shenk

    Brian Fetterolf

    Mara Ranson

    Re:

    CTRL Group Limited

    Registration Statement on Form F-1

    File No. 333-277979

    REQUEST FOR ACCELERATION OF EFFECTIVENESS

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and
Regulations under the Securities Act of 1933, as amended, CTRL Group Limited (the “Company”) hereby requests acceleration
of the effectiveness of the above-referenced Registration Statement on Form F-1, as amended, so that such Registration Statement
will become effective at 2:00 p.m. Eastern Time on December 31, 2024, or as soon thereafter as practicable. By separate letter, the representatives
of the underwriters of the issuance of the securities being registered join this request for acceleration.

The Company hereby acknowledges that:

    (a)
    Should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

    (b)
    The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

    (c)
    The Company may not assert comments of the Commission or the staff and the declaration of effectiveness of the Registration Statement as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

We request that we be notified of such effectiveness
by a telephone call to Mr. Eric Mendelson of The Crone Law Group, P.C., at (917) 538-1775. We also respectfully request that a copy of
the written order from the Commission verifying the effective time and date of such Registration Statement be sent to The Crone Law Group,
P.C., attention: Eric Mendelson, via email at emendelson@cronelawgroup.com.

    Very Truly yours,

    CTRL GROUP LIMITED

    By:
    /s/ Lau Chi Fung

    Name:
    Lau Chi Fung

    Title:
    Chief Executive Officer