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CORRESP
 1
 filename1.htm

 KEPLER
GROUP LIMITED

 Suite
3902-03, 39/F

 Tower
6, The Gateway

 Harbour
City, Tsim Sha Tsui

 Hong
Kong

 December
29, 2025

 VIA
EDGAR

 Division
of Corporation Finance

 Office
of Finance

 U.S.
Securities & Exchange Commission

 100
F Street, NE

 Washington,
D.C. 20549

 RE:
 Kepler
 Group Limited (the "Company")

 Registration
 Statement on Form F-1 (File No. 333-290005) (the "Registration Statement")
 Request
 for Acceleration of Effectiveness

 Ladies
and Gentlemen:

 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 such Registration Statement will become effective as of 4:00 p.m. Eastern time on December 31,
2025, or as soon thereafter as practicable.

 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 Commission today.

 Please
contact Mr. Lawrence Venick of Loeb & Loeb LLP, the Company's counsel, at +852.5600.0188 or via e-mail at lvenick@loeb.com
with any questions you may have concerning this request. In addition, please notify our counsel when this request for acceleration has
been granted.

 Very
 truly yours,

 KEPLER
 GROUP LIMITED

 By:
 /s/
 Kwok Yu Hin

 Name:

 Kwok
 Yu Hin

 Title:
 Chief
 Executive Officer