Correspondence 0001493152-23-038924 from Ten-League International Holdings Ltd (TLIH)
Ten-League International Holdings Ltd
Date: Oct. 31, 2023 · CIK: 0001982012 · Accession: 0001493152-23-038924
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Morgan,
Lewis & Bockius
c/o
19th Floor,
Edinburgh
Tower, The Landmark
15
Queen’s Road Central, Hong Kong
Direct:
+852.3551.8500
Fax:
+852.3006.4346
www.morganlewis.com
WRITER’S
DIRECT LINE
+852.3551.8688
WRITER’S
EMAIL
louise.liu@morganlewis.com
October
31, 2023
Confidential
Ms.
Nasreen Mohammed
Ms.
Lyn Shenk
Mr.
Nicholas Nalbantian
Ms.
Erin Jaskot
Division
of Corporation Finance
Office
of Trade & Services
U.S.
Securities and Exchange Commission
100
F Street, N.E.
Washington,
DC 20549
Re:
Ten-League
International Holdings Limited (CIK No. 0001982012)
Dear
Ms. Mohammed, Ms. Shenk, Mr. Nalbantian, Ms. Jaskot:
On
behalf of our client, Ten-League International Holdings Limited, a foreign private issuer organized under the laws of the Cayman Islands
(the “Company”), we are filing herewith the Company’s registration statement on Form F-1 (the “Registration
Statement”) and certain exhibits via EDGAR to the Securities and Exchange Commission (the “Commission”).
The
Company respectfully advises the staff of the Commission (the “Staff”) that, subject to market conditions, it plans
to launch the road show for the proposed offering as soon as possible but not earlier than 15 days after the day hereof. The Company
would appreciate the Staff’s timely assistance and support to the Company in meeting the proposed timetable for the offering.
Partners:
Edwin
Luk, June Chan, Connie Cheung, Keith Cheung*#, William Ho, David Liao, Charles Mo, Billy Wong and Yan Zeng
Registered
Foreign Lawyers:
Eli
Gao (New York), Maurice Hoo (California), Alice Huang (California), Mathew Lewis (New York), Louise Liu (New York), Vivien Yu (New
South Wales), and Ning Zhang (New York)
*China-Appointed
Attesting Officer
#Notary
Public of Hong Kong
19th
Floor
Edinburgh
Tower, The Landmark
15
Queen’s Road Central
Hong
Kong
+852.3551.8500
+852.3006.4346
If
you have any questions regarding the Registration Statement, please contact the undersigned by phone at +852.3551.8688 or via e-mail
at louise.liu@morganlewis.com.
Very
truly yours
By:
/s/
Louise L. Liu
Louise
L. Liu
Partner
cc:
Jison
Lim, Director and Chairman, Ten-League International Holdings Limited
Lim
Boon Ping, Chief Financial Officer, Ten-League International Holdings Limited
Henry
F. Schlueter, Esq., Schlueter & Associates, P.C.