Correspondence 0001599916-24-000193 from AFB Ltd (CIK 0001995648)
AFB Ltd (CIK 0001995648)
Date: July 9, 2024 · CIK: 0001995648 · Accession: 0001599916-24-000193
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File numbers found in text: 333-279184
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CORRESP 1 filename1.htm July 9, 2024 VIA EDGAR TRANSMISSION U.S. Securities and Exchange Commission Division of Corporations Finance 100 F Street, N.E. Washington, D.C. 20549 Re: AFB Limited Registration Statement on Form S-1/A Filed June 24, 2024 File No. 333-279184 To the men and women of the SEC: Acceleration Request: We, AFB Limited (the “Registrant”) hereby requests that the Securities and Exchange Commission take appropriate action to declare the above captioned Registration Statement effective at the requested date of July 11, 2024 at 4 PM Eastern Standard Time or as soon as practicable thereafter. In connection with this request, the Company acknowledges that: -Should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; -The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and -The Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Date: July 9, 2024 /s/ Tak Chun Wong Tak Chun Wong Chief Executive Officer