Correspondence 0001493152-26-022691 from SKK Holdings Ltd (SKK)
SKK Holdings Ltd
Date: May 13, 2026 · CIK: 0001991261 · Accession: 0001493152-26-022691
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Reasoning
File numbers found in text: 333-295547
Letter
First Lok Yang Road
Singapore
May 13, 2026
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
F Street, N.E.
Washington, D.C. 20549
Attention:
Pearlyne Paulemon
Brigitte Lippmann
Division of Corporate Finance
Office of Real Estate & Construction
Re: SKK Holdings Limited Request for Acceleration
Registration Statement on Form F-3
File No. 333-295547
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended (the "Securities Act"), SKK Holdings Limited, a Cayman Islands company (the "Company"), respectfully requests that the effective date of its Registration Statement on Form F-3 (File No. 333-295547) (the "Registration Statement"), be accelerated so that it will become effective at 3:30 p.m., Eastern Time, on Friday, May 15, 2026, or as soon thereafter as possible.
In making this acceleration request, the Company acknowledges that:
(i) should the Securities and Exchange Commission (the "Commission") or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;
(ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy of the disclosure in the Registration Statement; and
(iii) the Company may not assert comments of the Commission or the staff and the declaration of effectiveness of the Registration Statement as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Once the Registration Statement is effective, please orally confirm the event with our counsel, TroyGould PC by calling David Ficksman at (310) 789-1290 or Joilene Wood at (415) 305-4651. We also respectfully request that a copy of the written order from the Commission verifying the effective time and date of the Registration Statement be sent to our counsel, TroyGould PC, Attention: David Ficksman, by facsimile to (310)789-1290 or email at dficksman@troygould.com.
If you have any questions regarding this request, please contact David Ficksman at (310) 789-1290.
Very truly
yours,
By:
/s/
Koon Kiat Sze
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CORRESP 1 filename1.htm 27 First Lok Yang Road Singapore 629735 May 13, 2026 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Pearlyne Paulemon Brigitte Lippmann Division of Corporate Finance Office of Real Estate & Construction Re: SKK Holdings Limited Request for Acceleration Registration Statement on Form F-3 File No. 333-295547 Ladies and Gentlemen: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended (the "Securities Act"), SKK Holdings Limited, a Cayman Islands company (the "Company"), respectfully requests that the effective date of its Registration Statement on Form F-3 (File No. 333-295547) (the "Registration Statement"), be accelerated so that it will become effective at 3:30 p.m., Eastern Time, on Friday, May 15, 2026, or as soon thereafter as possible. In making this acceleration request, the Company acknowledges that: (i) should the Securities and Exchange Commission (the "Commission") or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement; (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy of the disclosure in the Registration Statement; and (iii) the Company may not assert comments of the Commission or the staff and the declaration of effectiveness of the Registration Statement as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Once the Registration Statement is effective, please orally confirm the event with our counsel, TroyGould PC by calling David Ficksman at (310) 789-1290 or Joilene Wood at (415) 305-4651. We also respectfully request that a copy of the written order from the Commission verifying the effective time and date of the Registration Statement be sent to our counsel, TroyGould PC, Attention: David Ficksman, by facsimile to (310)789-1290 or email at dficksman@troygould.com. If you have any questions regarding this request, please contact David Ficksman at (310) 789-1290. Very truly yours, By: /s/ Koon Kiat Sze Name: Koon Kiat Sze Title: Chief Executive Officer cc: David Ficksman, TroyGould PC R. Joilene Wood, TroyGould PC