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Correspondence 0001140361-25-046764 from Waton Financial Ltd (WTF)

Waton Financial Ltd
Date: Dec. 29, 2025 · CIK: 0001987363 · Accession: 0001140361-25-046764

Offering / Registration Process Regulatory Compliance Financial Reporting

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File numbers found in text: 333-291557

Date
December 29, 2025
Author
By
Form
CORRESP
Company
Waton Financial Ltd

Letter

Re:

December 29, 2025

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Waton Financial Limited (CIK No. 0001987363)

Request for Acceleration

Registration Statement on Form F-1, as amended (File No. 333-291557)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), FT Global Capital, Inc. hereby join the request of Waton Financial Limited that the effective date of the above-referenced Registration Statement on Form F-1 be declared effective at 4:00 p.m. (Washington, D.C. time) on December 31, 2025, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Hunter Taubman Fischer & Li LLC, request by telephone that such Registration Statement be declared effective.

In connection with this acceleration request and pursuant to Rule 460 under the Securities Act, please be advised that there will be distributed to each placement agent or dealer, who is reasonably anticipated to be invited to participate in the distribution of the securities, as many copies, as well as “e-red” copies of the preliminary prospectus, as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

The undersigned confirm that it has complied with and will continue to comply with, and it has been informed or will be informed by participating dealers that they have complied with or will comply with, Rule 15c2-8 promulgated under the Securities Exchange Act of 1934, as amended, in connection with the above-referenced issue.

Sincerely,
FT Global Capital Inc.

Show Raw Text
CORRESP
1
filename1.htm

    December 29, 2025

    VIA EDGAR

    Securities and Exchange Commission

    Division of Corporation Finance

    100 F Street, N.E.

    Washington, D.C. 20549

            Re:

            Waton Financial Limited (CIK No. 0001987363)

            Request for Acceleration

            Registration Statement on Form F-1, as amended (File No. 333-291557)

    Ladies and Gentlemen:

    Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), FT Global Capital, Inc. hereby join the request of Waton Financial Limited that the effective date of the
      above-referenced Registration Statement on Form F-1 be declared effective at 4:00 p.m. (Washington, D.C. time) on December 31, 2025, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Hunter Taubman
      Fischer & Li LLC, request by telephone that such Registration Statement be declared effective.

    In connection with this acceleration request and pursuant to Rule 460 under the Securities Act, please be advised that there will be distributed to each placement agent or dealer, who is reasonably
      anticipated to be invited to participate in the distribution of the securities, as many copies, as well as “e-red” copies of the preliminary prospectus, as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

    The undersigned confirm that it has complied with and will continue to comply with, and it has been informed or will be informed by participating dealers that they have complied with or will comply
      with, Rule 15c2-8 promulgated under the Securities Exchange Act of 1934, as amended, in connection with the above-referenced issue.

            Sincerely,

            FT Global Capital Inc.

            By:

            /s/ Patrick Ko

            Name:

            Patrick Ko

            Title:

            President