Correspondence 0001140361-25-046764 from Waton Financial Ltd (WTF)
Waton Financial Ltd
Date: Dec. 29, 2025 · CIK: 0001987363 · Accession: 0001140361-25-046764
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File numbers found in text: 333-291557
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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