CORRESP Filing
Smart Digital Group Ltd
Date: April 28, 2025 · CIK: 0002014955 · Accession: 0001213900-25-035988
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File numbers found in text: 333-283152
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CORRESP 1 filename1.htm Smart Digital Group Limited April 28, 2025 Via EDGAR Division of Corporation Finance Office of Trade & Services U.S. Securities and Exchange Commission 100 F Street, NE Washington, D.C., 20549 Attention: Kate Beukenkamp Re: Smart Digital Group Limited Registration Statement on Form F-1 Initially Filed on November 12, 2024 File No. 333-283152 Ladies and Gentlemen: In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Smart Digital 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 4:00 p.m., Eastern Time, on April 30, 2025, or as soon thereafter as practicable. Very truly yours, Smart Digital Group Limited By: /s/ Yunting Chen Name: Yunting Chen Title: Chief Executive Officer