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CORRESP Filing

IGTA Merger Sub Ltd
Date: May 1, 2025 · CIK: 0001997698 · Accession: 0001213900-25-038477

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File numbers found in text: 333-276929

Date
May 1, 2025
Author
IGTA Merger Sub Limited
Form
CORRESP
Company
IGTA Merger Sub Ltd

Letter

VIA EDGAR Division of Corporation Finance Office of Technology Washington, D.C. 20549 RE: IGTA Merger Sub Limited (the "Company") Registration Statement on Form S-4 (File No. 333-276929) (the "Registration Statement")

Dear Ms. Mansaray and Ms. Woo:

The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that the Registration Statement will become effective as of 5:00 p.m. on May 5, 2025, or as soon thereafter as practicable.

Very truly yours,
IGTA Merger Sub Limited

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CORRESP
 1
 filename1.htm

 IGTA Merger Sub Limited

 875 Washington Street

 New York, NY 10014

 Telephone: (315) 636-6638

 May 1, 2025

 VIA EDGAR

 Ms. Mariam Mansaray

 Ms. Jan Woo

 Division of Corporation Finance

 Office of Technology

 U.S. Securities & Exchange Commission

 100 F Street, N.E.

 Washington, D.C. 20549

 RE:
 IGTA Merger Sub Limited (the "Company")

 Registration Statement on Form S-4

 (File No. 333-276929) (the "Registration Statement")

 Dear Ms. Mansaray and Ms. Woo:

 The Company hereby requests,
pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement
so that the Registration Statement will become effective as of 5:00 p.m. on May 5, 2025, or as soon thereafter as practicable.

 Very truly yours,

 IGTA Merger Sub Limited

 By:
 /s/ Cheuk Hang Chow

 Name:
 Cheuk Hang Chow

 Title:
 Chief Executive Officer