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Correspondence 0001213900-25-017752 from PN Smart Energy Ltd (PN)

PN Smart Energy Ltd
Date: Feb. 27, 2025 · CIK: 0002001288 · Accession: 0001213900-25-017752

AI Filing Summary & Sentiment

File numbers found in text: 333-282996

Date
February 27, 2025
Author
Skycorp Solar Group Limited
Form
CORRESP
Company
PN Smart Energy Ltd

Letter

VIA EDGAR Division of Corporation Finance Office of Trade & Services Blaise Rhodes Re: Skycorp Solar Group Limited Registration Statement on Form F-1, as amended (File No. 333-282996) Request for Acceleration of Effectiveness

Dear Ms. Beukenkamp,

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Skycrop Solar Group Limited hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-1, as amended be accelerated to and that the Registration Statement become effective at 4:30 p.m., Eastern Time, on March 3, 2025, or as soon thereafter as practicable.

Very truly yours,
Skycorp Solar Group Limited

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CORRESP
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Skycorp Solar Group Limited

Room 303, Block B, No.188 Jinghua Road, Yinzhou
District,

Ningbo City, Zhejiang Province, China 315048

February 27, 2025

VIA EDGAR

Division of Corporation Finance

Office of Trade & Services

U.S. Securities and Exchange Commission

Washington, D.C. 20549-4720

    Attn:
    Kate Beukenkamp

Mara Ransom

Suying Li

Blaise Rhodes

    Re:
    Skycorp Solar Group Limited

    Registration Statement on Form F-1, as amended (File No. 333-282996)

    Request for Acceleration of Effectiveness

Dear Ms. Beukenkamp,

In accordance with Rule 461
of the General Rules and Regulations under the Securities Act of 1933, as amended, Skycrop Solar Group Limited hereby requests that the
effectiveness of the above-referenced Registration Statement on Form F-1, as amended be accelerated to and that the Registration Statement
become effective at 4:30 p.m., Eastern Time, on March 3, 2025, or as soon thereafter as practicable.

    Very truly yours,

    Skycorp Solar Group Limited

    By:
    /s/ Weiqi Huang

    Name:
    Weiqi Huang

    Title:
    Chief Executive Officer, Chairman of the Board (Principal Executive Officer)