Correspondence 0001213900-24-113524 from iOThree Ltd (IOTR) (CIK 0001997637) (IOTR)
iOThree Ltd (IOTR) (CIK 0001997637)
Date: Dec. 30, 2024 · CIK: 0001997637 · Accession: 0001213900-24-113524
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File numbers found in text: 333-276674
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CORRESP
1
filename1.htm
December 30, 2024
VIA EDGAR
To:
Mr. Uwem Bassey
Ms. Jan Woo
Ms. Melissa Kindelan
Mr. Chris Dietz
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Re:
iOThree Limited
Registration Statement on Form F-1
File No.: 333-276674
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act
of 1933, as amended, iOThree Limited (the “Company”) hereby requests acceleration of effectiveness of the above referenced
Registration Statement so that it will become effective at 4:30 p.m. Eastern Time on December 31, 2024, or as soon as thereafter practicable.
Please contact Yujia Wei of Bevilacqua PLLC, counsel
to the Company, at (202) 869-0888, ext. 110, to provide notice of effectiveness, or if you have any questions or concerns regarding the
foregoing. We appreciate your assistance in this matter. The Company understands that the representative of the underwriters, on behalf
of the prospective underwriters of the offering, has joined in this request in a separate letter filed with the Securities and Exchange
Commission today.
Very truly yours,
iOThree Limited
/s/ Fui Chu Lo
By:
Fui Chu Lo
Title:
Chief Financial Officer