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Correspondence 0001213900-24-111137 from Cellyan Biotechnology Co., Ltd (HKPD)

Cellyan Biotechnology Co., Ltd
Date: Dec. 20, 2024 · CIK: 0002007702 · Accession: 0001213900-24-111137

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File numbers found in text: 333-282876

Date
December 20, 2024
Author
Hong Kong Pharma Digital Technology Holdings Limited
Form
CORRESP
Company
Cellyan Biotechnology Co., Ltd

Letter

December 20, 2024

VIA EDGAR

To: Ms. Rucha Pandit

Ms. Mara Ransom

Ms. Nasreen Mohammed

Ms. Suying Li

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Re: Hong Kong Pharma Digital Technology Holdings Limited

Registration Statement on Form F-1

File No.: 333-282876

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Hong Kong Pharma Digital Technology Holdings Limited (the “Company”) hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:30 p.m. Eastern Time on December 20, 2024, or as soon as thereafter practicable.

Please contact Kevin (Qixiang) Sun of Bevilacqua PLLC, counsel to the Company, at (202) 869-0888, ext. 101, to provide notice of effectiveness, or if you have any questions or concerns regarding the foregoing. We appreciate your assistance in this matter. 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 Securities and Exchange Commission today.

Very truly yours,
Hong Kong Pharma Digital Technology Holdings Limited

Show Raw Text
CORRESP
1
filename1.htm

December 20, 2024

VIA EDGAR

    To:
    Ms. Rucha Pandit

    Ms. Mara Ransom

    Ms. Nasreen Mohammed

    Ms. Suying Li

    United States Securities and Exchange Commission

    Division of Corporation Finance

    100 F Street, NE

    Washington, D.C. 20549

    Re:
    Hong Kong Pharma Digital Technology Holdings Limited

    Registration Statement on Form F-1

    File No.: 333-282876

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act
of 1933, as amended, Hong Kong Pharma Digital Technology Holdings Limited (the “Company”) hereby requests acceleration of
effectiveness of the above referenced Registration Statement so that it will become effective at 4:30 p.m. Eastern Time on December 20,
2024, or as soon as thereafter practicable.

Please contact Kevin (Qixiang) Sun of Bevilacqua
PLLC, counsel to the Company, at (202) 869-0888, ext. 101, to provide notice of effectiveness, or if you have any questions or concerns
regarding the foregoing. We appreciate your assistance in this matter. 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 Securities and
Exchange Commission today.

    Very truly yours,

    Hong Kong Pharma Digital Technology Holdings Limited

    /s/ Lap Sun Wong

    By:
    Lap Sun Wong

    Title:
    Chief Executive Officer