Correspondence 0001213900-24-102133 from Rectitude Holdings Ltd. (RECT)
Rectitude Holdings Ltd.
Date: Nov. 25, 2024 · CIK: 0001995116 · Accession: 0001213900-24-102133
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File numbers found in text: 333-283146
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CORRESP
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RECTITUDE HOLDINGS LTD
November 25, 2024
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, NE
Washington, D.C., 20549
Attn: Erin Donahue
Re:
RECTITUDE HOLDINGS LTD
Registration Statement on Form F-1, as amended (File No. 333-283146)
Request for Acceleration of Effectiveness
Ladies and Gentlemen:
In accordance with Rule 461 of the General Rules
and Regulations under the Securities Act of 1933, as amended, RECTITUDE HOLDINGS LTD hereby requests an acceleration of the effectiveness
of the above-referenced Registration Statement on Form F-1, as amended, so that such Registration Statement will become effective at 4:00
p.m., Eastern Time, on November 27, 2024, or as soon thereafter as practicable.
The Company understands that the Commission will
consider this request for acceleration of the effective date of the Registration Statement as a confirmation of the fact that the Company
is aware of its responsibilities under the Securities Act as they relate to the proposed public offering of the securities specified in
the Registration Statement.
Very truly yours,
RECTITUDE HOLDINGS LTD
By:
/s/ Zhang Jian
Name:
Zhang Jian
Title:
Chief Executive Officer, Chairman
and Executive Director