Correspondence 0001929980-26-000190 from PN Smart Energy Ltd (PN)
PN Smart Energy Ltd
Date: April 28, 2026 · CIK: 0002001288 · Accession: 0001929980-26-000190
AI Filing Summary & Sentiment
File numbers found in text: 333-295378
Letter
Re:
wordproof.doc
April 28, 2026
VIA EDGAR
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Skycorp Solar Group Limited (CIK No. 0002001288)
Registration Statement on Form F-3 (File No. 333-295378)
Acceleration Request
Ladies and Gentlemen:
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), Skycorp Solar Group Limited (the “Company”) hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-3 (the “Registration Statement”) be accelerated to, and that the Registration Statement become effective at, 4:00 p.m., Eastern Time, on April 30, 2026, or as soon thereafter as practicable. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.
If there is any change in the acceleration request set forth above, the Company will promptly notify you of the change, in which case the Company may be making an oral request of acceleration of the effectiveness of the Registration Statement in accordance with Rule 461. The request may be made by an executive officer of the Company or by any attorney from the Company’s U.S. counsel, Han Kun Law Offices LLP.
[Signature page follows]
Very truly yours,
Skycorp Solar Group Limited
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CORRESP 1 filename1.htm wordproof.doc April 28, 2026 VIA EDGAR Division of Corporation Finance Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Skycorp Solar Group Limited (CIK No. 0002001288) Registration Statement on Form F-3 (File No. 333-295378) Acceleration Request Ladies and Gentlemen: In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), Skycorp Solar Group Limited (the “Company”) hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-3 (the “Registration Statement”) be accelerated to, and that the Registration Statement become effective at, 4:00 p.m., Eastern Time, on April 30, 2026, or as soon thereafter as practicable. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act. If there is any change in the acceleration request set forth above, the Company will promptly notify you of the change, in which case the Company may be making an oral request of acceleration of the effectiveness of the Registration Statement in accordance with Rule 461. The request may be made by an executive officer of the Company or by any attorney from the Company’s U.S. counsel, Han Kun Law Offices LLP. [Signature page follows] 1 Very truly yours, Skycorp Solar Group Limited By: /s/ Weiqi Huang Name: Weiqi Huang Title: Director, Chairman of the Board and Chief Executive Officer 2