Correspondence 0001213900-24-113525 from iOThree Ltd (IOTR) (CIK 0001997637) (IOTR)
iOThree Ltd (IOTR) (CIK 0001997637)
Date: Dec. 30, 2024 · CIK: 0001997637 · Accession: 0001213900-24-113525
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File numbers found in text: 333-276674
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CORRESP
1
filename1.htm
December 30, 2024
VIA EDGAR
Division of Corporation Finance
Office of Technology
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re:
iOThree Limited (CIK No. 0001997637)
Registration Statement on Form F-1, as amended
File No. 333-276674
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and
Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended (the “Act”), the undersigned
hereby joins in the request of iOThree Limited (the “Company”) that the effective date of the above-referenced Registration
Statement be accelerated so as to permit it to become effective at 4:30 p.m., Eastern Time, on December 31, 2024, or as soon thereafter
as practicable, or at such other time as the Company or its outside counsel, Bevilacqua PLLC, request by telephone that such Registration
Statement be declared effective.
Pursuant to Rule 460 of the Act, please be advised
that there will be distributed to each underwriter or dealer, 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 the underwriters
have complied and will continue to comply with the requirements of Rule 15c2-8 promulgated under the Securities Exchange Act of 1934,
as amended, in connection with the above-referenced issue.
Very truly yours,
Eddid Securities USA Inc.
as the Representative
By:
/s/ Tom Li
Name:
Tom Li
Title:
Chief Executive Officer