Correspondence 0001213900-24-081748 from Luda Technology Group Ltd (LUD)
Luda Technology Group Ltd
Date: Sept. 25, 2024 · CIK: 0001984124 · Accession: 0001213900-24-081748
AI Filing Summary & Sentiment
File numbers found in text: 333-277647
Referenced dates: September 25, 2024
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CORRESP
1
filename1.htm
September 25, 2024
Re:
Luda Technology Group Limited
Amendment No. 4 to
Registration Statement on Form F-1
Submitted September 20, 2024
File No. 333-277647
Mr. Alex King and Mr. Evan Ewing
Division of Corporation Finance
Office of Manufacturing
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Dear SEC Officers:
On behalf of Luda Technology
Group Limited (the “Company”), we have set forth below responses to the comments of the staff (the “Staff”) of
the Securities and Exchange Commission contained in its letter dated September 25, 2024 with respect to the Registration Statement on
Form F-1, File No. 333-277647 (“F-1”), submitted on September 20, 2024 by the Company. For your convenience, the text of the
Staff’s comments is set forth below in bold, followed in each case by the Company’s responses.
Registration Statement on Form F-1
Exhibits
1.
We note your disclosure that you are registering 143,750 underwriters’ warrants. Please provide an opinion of counsel regarding the legality of the warrants.
Response: In response to the Staff’s
comment, the Company has filed Exhibit 5.2 in the Registration Statement.
Should you have any questions relating to the
foregoing or wish to discuss any aspect of the Company’s filing, please contact me at +852.5600.0188.
Very truly yours,
/s/ Lawrence S. Venick
Lawrence S. Venick