Correspondence 0001493152-24-011155 from SKK Holdings Ltd (SKK)
SKK Holdings Ltd
Date: March 25, 2024 · CIK: 0001991261 · Accession: 0001493152-24-011155
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File numbers found in text: 333-276744
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CORRESP
1
filename1.htm
March
25, 2024
VIA
EDGAR TRANSMISSION
Division
of Corporate Finance
United
States Securities and Exchange Commission
100
F Street, N.E.
Washington,
D.C. 20549-6010
Attn:
Pearlyne Paulemon
Brigitte Lippmann
Division of Corporate Finance
Office of Real Estate & Construction
Re:
SKK Holdings Limited (the “Company”)
Registration Statement on Form F-1 (Registration No.
333-276744)
Request for Acceleration of Effective Date
Ladies
and gentlemen:
Pursuant
to Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as
amended, Bancroft Capital, LLC, as sole underwriter, hereby requests acceleration of the effective date of the above-referenced Registration
Statement so that it will become effective at 4:30 p.m., Eastern Time, on March 27, 2024,
or as soon thereafter as practicable, or at such later time as the Company or its counsel may request via telephone call to the staff.
Pursuant
to Rule 460 under the Securities Act, please be advised that there will be distributed to each underwriter or dealer, who is reasonably
anticipated to be invited to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus
as appears to be reasonable to secure adequate distribution of the preliminary prospectus.
The
undersigned advises that it has complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange
Act of 1934, as amended.
Very truly yours,
Bancroft Capital, LLC
By:
/s/ Robert L. Malin
Name:
Robert L. Malin
Title:
Managing Director
cc:
Mitchell Goldsmith, Esq., Taft Stettinius
& Hollister LLP
Alan Gilbert, Esq., Taft Stettinius & Hollister
LLP