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Correspondence 0001213900-24-055387 from Quanome Technologies, Inc. (LSH)

Quanome Technologies, Inc.
Date: June 25, 2024 · CIK: 0001996192 · Accession: 0001213900-24-055387

AI Filing Summary & Sentiment

File numbers found in text: 001-42140, 333-278416

Date
June 21, 2024
Author
Managing Director
Form
CORRESP
Company
Quanome Technologies, Inc.

Letter

VIA EDGAR Division of Corporation Finance Attention: Mr. Steve Lo File No. 333-278416 Registration Statement on Form 8-A Filed June 21, 2024 File No. 001-42140

Re: Lakeside Holding Limited

Dear Mr. Lo:

We, as representative of the underwriters of the proposed initial public offering of securities of Lakeside Holding Limited (the “Company”), hereby respectfully withdraw our request dated June 24, 2024, that the effective date of the above-referenced Registration Statement on Form S-1 (the “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 respectfully withdraw our request that the Registration Statement on Form 8-A under the Securities Exchange Act of 1934 (the “Form 8-A”), covering the common stock of the Company, be declared effective concurrently with the S-1 Registration Statement.

We intend to submit a revised acceleration request with respect to the Form S-1 and the Form 8-A at a later date.

[Remainder of Page Intentionally Left Blank]

Very
truly yours,
The
Benchmark Company, LLC

Show Raw Text
CORRESP
1
filename1.htm

June
25, 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:

We,
as representative of the underwriters of the proposed
initial public offering of securities of Lakeside Holding Limited (the “Company”), hereby respectfully withdraw our request
dated June 24, 2024, that the effective date of the above-referenced Registration Statement on Form S-1 (the “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 respectfully withdraw our request that the Registration Statement on Form 8-A under the Securities
Exchange Act of 1934 (the “Form 8-A”), covering the common stock of the Company, be declared effective concurrently with
the S-1 Registration Statement.

We
intend to submit a revised acceleration request with respect to the Form S-1 and the Form 8-A at a later date.

[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