Correspondence 0001104659-24-061123 from SUPER HI INTERNATIONAL HOLDING LTD. (HDL, SPHIF) (CIK 0001995306) (HDL)
SUPER HI INTERNATIONAL HOLDING LTD. (HDL, SPHIF) (CIK 0001995306)
Date: May 14, 2024 · CIK: 0001995306 · Accession: 0001104659-24-061123
AI Filing Summary & Sentiment
File numbers found in text: 001-42101, 333-278940
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CORRESP
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May 14, 2024
VIA EDGAR
Mr. Patrick Kuhn
Mr. Rufus Decker
Ms. Rucha Pandit
Ms. Lilyanna Peyser
Division of Corporation Finance
Office of Trade & Services
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: SUPER HI INTERNATIONAL HOLDING LTD. (CIK No. 0001995306)
Registration Statement on Form F-1 (File No. 333-278940)
Registration Statement on Form 8-A (File No. 001-42101)
Dear Ladies and Gentlemen:
Pursuant to Rule 461 of Regulation
C (“Rule 461”) promulgated under the Securities Act of 1933, as amended, SUPER HI INTERNATIONAL HOLDING LTD. (the “Company”)
hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-1 (the “F-1 Registration Statement”)
be accelerated to, and that the F-1 Registration Statement become effective at, 4 p.m., Eastern Time on May 16, 2024, or as soon thereafter
as practicable.
The Company also requests
that the Registration Statement on Form 8-A under the Securities Exchange Act of 1934, covering the American depositary shares representing
ordinary shares of the Company, be declared effective concurrently with the F-1 Registration Statement (the F-1 Registration Statement,
together with the Registration Statement on Form 8-A, the “Registration Statements”).
If there is any change in
the acceleration request set forth above, the Company will promptly notify you of the change, in which case the Company may be making
an oral request of acceleration of the effectiveness of the Registration Statements in accordance with Rule 461 of Regulation C. Such
request may be made by an executive officer of the Company or by any attorney from the Company’s U.S. counsel, Kirkland & Ellis
International LLP.
The Company understands that
the representatives of the underwriters, on behalf of the prospective underwriters of the offering, have joined in this request in a separate
letter filed with the Securities and Exchange Commission today.
[Signature page follows]
Very truly yours,
SUPER HI INTERNATIONAL HOLDING
LTD.
By:
/s/
Cong Qu
Name:
Cong Qu
Title:
Financial Director and Board Secretary
Signature Page to Issuer
Acceleration Request