Correspondence 0001493152-23-031780 from SRIVARU Holding Ltd (SVMH, SVMHW) (CIK 0001973368) (SVUHF)
SRIVARU Holding Ltd (SVMH, SVMHW) (CIK 0001973368)
Date: Sept. 6, 2023 · CIK: 0001973368 · Accession: 0001493152-23-031780
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File numbers found in text: 333-272717
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CORRESP
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SRIVARU
HOLDING LIMITED
2nd
Floor, Regatta Office Park, West Bay Road
P.O.
Box 10655
Grand
Cayman, KY1-1006
Cayman
Islands
September
6, 2023
VIA
EDGAR
Securities
and Exchange Commission
Division
of Corporation Finance
100
F Street, N.E.
Washington,
D.C. 20549
Division
of Corporation Finance
Office
of Manufacturing
Attention:
Eranga
Dias
Erin
Purnell
RE:
SRIVARU
Holding Limited (the “Company”)
Registration
Statement on Form F-4
File
No. 333-272717
Dear
Mr. Dias and Ms. Purnell:
Pursuant
to Rule 461(a) under the Securities Act of 1933, as amended, the Company hereby respectfully requests that the effective date of the
Company’s Registration Statement on Form F-4 (File No. 333-272717) be accelerated by the Securities and Exchange Commission to
4:00 p.m. Washington D.C. time on September 8, 2023, or as soon as practicable thereafter, unless the Company notifies you otherwise
prior to such time.
We
request that we be notified of such effectiveness by a telephone call to Rajiv Khanna at (212) 318-3168 or Lee McIntyre at (713) 651-5328
of Norton Rose Fulbright (US) LLP, and that such effectiveness also be confirmed in writing.
Very
truly yours,
SRIVARU
Holding Limited
By:
/s/
Mohanraj Ramasamy
Name:
Mohanraj Ramasamy
Title:
Director