Correspondence 0001193125-24-008677 from Joint Stock Co Kaspi.kz (KSPI)
Joint Stock Co Kaspi.kz
Date: Jan. 16, 2024 · CIK: 0001985487 · Accession: 0001193125-24-008677
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File numbers found in text: 333-276293
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CORRESP 1 filename1.htm CORRESP Joint Stock Company Kaspi.kz 154A Nauryzbai Batyr Street Almaty, 050013 Kazakhstan January 16, 2024 VIA EDGAR AND E-MAIL U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Aliya Ishmukhamedova Jan Woo Ryan Rohn Stephen Krikorian Re: Joint Stock Company Kaspi.kz Registration Statement on Form F-1 File No. 333-276293 Ladies and Gentlemen: Pursuant to the provisions of Rule 461 under the Securities Act of 1933, as amended, Joint Stock Company Kaspi.kz (the “Company”) hereby respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:00 P.M., Eastern Time, on January 18, 2024, as soon as practicable thereafter or at such later time as the Company or its counsel may orally request via telephone call to the staff of the U.S. Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Debevoise & Plimpton LLP, by calling Nicholas P. Pellicani at +44 20 7786 9140. [Signature page follows] Very truly yours, Joint Stock Company Kaspi.kz By: /s/ Mikheil Lomtadze Name: Mikheil Lomtadze Title: Chief Executive Officer cc: (via email) Nicholas P. Pellicani, Debevoise & Plimpton LLP [Signature Page to Acceleration Request]