Correspondence 0001493152-24-033628 from SRIVARU Holding Ltd (SVMH, SVMHW) (CIK 0001973368) (SVUHF)
SRIVARU Holding Ltd (SVMH, SVMHW) (CIK 0001973368)
Date: Aug. 22, 2024 · CIK: 0001973368 · Accession: 0001493152-24-033628
AI Filing Summary & Sentiment
File numbers found in text: 333-279843
Referenced dates: August 22, 2024
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CORRESP
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filename1.htm
Norton
Rose Fulbright US LLP
1301
Avenue of the Americas
New
York, NY 10019-6022 United States
Direct
line +1 212-318-3168
Rajiv.Khanna
@nortonrosefulbright.com
Tel
+1 212 318 3000
Fax
+1 212 408 5100
nortonrosefulbright.com
August
22, 2024
VIA
EDGAR
Securities
and Exchange Commission
Division
of Corporation Finance
Office
of Manufacturing
100
F Street, N.E.
Washington,
D.C. 20549
Attention:
Jenny
O’Shanick
Erin
Purnell
Re:
SRIVARU
Holding Limited
Amendment
No. 4 to Registration Statement on Form F-1
Filed
on August 5, 2024
File
No. 333-279843
SEC
Comment Letter dated August 22, 2024
Dear
Mmes. O’Shanick and Purnell:
On
behalf of SRIVARU Holding Limited (“SRIVARU”, the “Registrant” or the “Company”), we are submitting
via EDGAR for review by the Securities and Exchange Commission (the “Commission”) this response letter and the accompanying
Amendment No. 5 (including certain exhibits) (“Amendment No. 5”) to the Registrant’s above-referenced Amendment No.
4 to Registration Statement on Form F-1 (the “Amendment No. 4”). This letter and Amendment No. 5 reflect the Registrant’s
respectful acknowledgement and response to the comments received from the staff of the Commission (the “Staff”) contained
in the Staff’s letter dated August 22, 2024 (the “Comment Letter”), comments received from the Staff via conference
call on August 19, 2022, and certain other updated information. For your convenience, the Registrant is providing to the Staff a supplemental
typeset copy of Amendment No. 5 marked to indicate the changes from the Amendment No. 4 that was filed on August 5, 2024.
The
Staff’s comments as reflected in the Comment Letter are reproduced in italics in this letter, and the corresponding responses of
the Registrant are shown below each comment.
Mmes.
Jenny O’Shanick and Mrs. Erin Purnell
Securities
and Exchange Commission
August
22, 2024
Page
2
Amendment
No. 4 to Registration Statement on Form F-1
General
1.
Please
confirm that each of the company and Maxim Group LLC did not use this Registration Statement on Form F-1 for the general solicitation
of Ionic Ventures, LLC, the equity line investor named in the Registration Statement. Refer to Securities Act Release No. 8828 (Aug.
3, 2007) and Securities Act Sections Compliance and Disclosure Interpretation 139.25.
Response:
Neither the Company nor Maxim Group LLC used the Company’s Registration Statement on Form F-1 (File No. 333-279843) or any amendment
thereto for the general solicitation of Ionic Ventures, LLC.
* * *
We
hope that the foregoing has been helpful to the Staff’s understanding of SRIVARU’s disclosure and that the disclosure modifications
in Amendment No. 5 are satisfactory to the Staff. If you have any questions or comments about this letter or need any further information,
please call the undersigned at (212) 318-3168.
Very Truly Yours
By:
/s/
Rajiv Khanna
Rajiv
Khanna
cc:
Mohanraj
Ramasamy (SRIVARU Holding Limited)
Lee
McIntyre (Norton Rose Fulbright US LLP)
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