Correspondence 0001213900-24-055142 from Quanome Technologies, Inc. (LSH)
Quanome Technologies, Inc.
Date: June 24, 2024 · CIK: 0001996192 · Accession: 0001213900-24-055142
AI Filing Summary & Sentiment
File numbers found in text: 001-42140, 333-278416
Show Raw Text
CORRESP
1
filename1.htm
June 24, 2024
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attention: Mr. Steve Lo
Re:
Lakeside Holding Limited
Registration Statement on Form S-1
Filed June 21, 2024
File No. 333-278416
Registration Statement on Form 8-A
Filed June 21, 2024
File No. 001-42140
Dear Mr. Lo:
Pursuant
to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), we, as representative of the underwriters
of the proposed initial public offering of securities of Lakeside Holding Limited (the “Company”), hereby join the Company’s
request that the effective date of the above-referenced Registration Statement on Form S-1 be accelerated so that it will be declared
effective at 4:00 p.m., Eastern Time, on Wednesday, June 26, 2024, or at such later time as the Company or its counsel may orally request
via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission.
We, as representative of the underwriters,
also request that the Registration Statement on Form 8-A under the Securities Exchange Act of 1934, covering the common stock of the Company,
be declared effective concurrently with the S-1 Registration Statement.
Pursuant to Rule 460 under
the Securities Act, we, as representative of the underwriters, wish to advise you that there will be distributed to each underwriter,
who is reasonably anticipated 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, and that it has been informed by the participating underwriters that they have complied with
and will continue to comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
[Remainder of
Page Intentionally Left Blank]
Very truly yours,
The Benchmark Company, LLC
By:
/s/ John J. Borer III
Name:
John J. Borer III
Title:
Senior Managing Director
cc:
Henry Liu, Lakeside Holding Limited
Richard A. Friedman, Sheppard, Mullin, Richter & Hampton LLP
Yang Ge, DLA Piper UK LLP