SecProbe.io

CORRESP
1
filename1.htm

September
20, 2024

VIA
EDGAR

U.S.
Securities and Exchange Commission

100
F Street, NE

Washington,
D.C., 20549

Attn:
Mr. Patrick Fullem

    Re:
    Premium
    Catering (Holdings) Limited

    Registration
    Statement on Form F-1, as amended (File No. 333-279272)

    Request
    for Acceleration of Effectiveness

Dear
Mr. Fullem:

Pursuant
to Rule 461 promulgated under the Securities Act of 1933, as amended (the “Securities Act”), we, the underwriter
(the “Underwriter”), hereby join in the request of Premium Catering (Holdings) Limited (the “Registrant”),
for the acceleration of the effective date of the Registrant’s Registration Statement on Form F-1 (File No. 333-279272) (as
amended, the “Registration Statement”), relating to a public offering of shares of the Registrant’s ordinary
shares, US$0.0000005 par value, so that the Registration Statement may be declared effective on September 23, 2024, at 3:00 p.m.
Eastern Time, or as soon thereafter as practicable. The undersigned, as the Underwriter, confirms that it is aware of its
obligations under the Securities Act.

Pursuant
to Rule 460 under the Securities Act, please be advised that there will be distributed to each underwriter, who is reasonably anticipated
to be invited 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 confirms that it has complied with and will continue to comply with, and it has been informed or will be informed by participating
dealers that they have complied with or will comply with, Rule 15c2-8 promulgated under the Securities Exchange Act of 1934, as amended,
in connection with the above-referenced issue.

   Very truly yours,

  Bancroft Capital, LLC

  /s/Robert L. Malin

  Name:
   Robert L. Malin

  Title:
   Managing Director, Investment Banking