CORRESP Filing
ENIGMATIG LTD
Date: June 13, 2025 · CIK: 0001982961 · Accession: 0001641172-25-015029
AI Filing Summary & Sentiment
File numbers found in text: 333-286211
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CORRESP
1
filename1.htm
June 13, 2025
VIA
EDGAR
Ms.
Keira Nakada
Ms.
Suying Li
Mr.
Brian Fetterolf
Mr.
Donald Field
Division
of Corporation Finance
Office
of Trade & Services
U.S.
Securities and Exchange Commission
100
F Street, N.E.
Washington,
DC 20549
Re:
ENIGMATIG
LIMITED (CIK No. 0001982961)
Registration
Statement on Form F-1, as amended (File No. 333-286211)
Ladies
and Gentlemen:
Pursuant
to Rule 461 of the General Rules and Regulations (" Rule 461 ") under the Securities Act of 1933, as amended, ENIGMATIG
LIMITED (the " Company ") hereby requests that the Securities and Exchange Commission (the " Commission ")
take appropriate action to cause the above-referenced Registration Statement on Form F-1, as amended (the " F-1 Registration
Statement ") to become effective on June 17, 2025, at 4:00 p.m. Eastern Time, or as soon thereafter as practicable.
If
there is any change in the acceleration request set forth above, the Company will promptly notify you of the change, in which case the
Company may be making an oral request of acceleration of the effectiveness of the Registration Statements in accordance with Rule 461.
Such request may be made by an executive officer of the Company or by any attorney from the Company's U.S. counsel, Morgan, Lewis
& Bockius.
The
Company understands that the representative of the underwriters, on behalf of the prospective underwriters of the offering, has joined
in this request in a separate letter filed with the Commission today.
Please
contact Mr. Mathew Lewis of Morgan, Lewis & Bockius at +852.3551.8500 or via e-mail at ProjectHeaven@morganlewis.com with any questions
you may have concerning this request. In addition, please notify Mr. Mathew Lewis when this request for acceleration has been granted.
(Signature
page follows)
Very
truly yours,
ENIGMATIG
LIMITED
/s/
Foo Chee Weng Desmond
Name:
Foo
Chee Weng Desmond
Title:
Director,
Chairman and Chief Executive Officer
(Signature
Page to Issuer Acceleration Request)