CORRESP Filing
Smart Digital Group Ltd
Date: April 28, 2025 · CIK: 0002014955 · Accession: 0001213900-25-035992
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-283152
Letter
US Tiger Securities, Inc.
Via EDGAR
April 28, 2025
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
Taylor Beech Abe Friedman Theresa Brillant
Re: Smart Digital Group Limited
Registration Statement on Form F-1, as amended
Initially Filed on November 12, 2024
File No. 333-283152
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended, US Tiger Securities, Inc., as the representative of underwriters, hereby requests acceleration of the effective date of the above-referenced Registration Statement so that it will become effective at 4:00 p.m., Eastern Time, on April 30, 2025 , or as soon thereafter as practicable.
Pursuant to Rule 460 under the Securities Act, we wish to advise you that we will take reasonable steps to secure adequate distribution of the preliminary prospectus to underwriters, dealers, institutions and others prior to the requested effective time of the Registration Statement.
We have been advised by the prospective underwriters that they have complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
Very truly yours,
US Tiger Securities, Inc.
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CORRESP 1 filename1.htm US Tiger Securities, Inc. Via EDGAR April 28, 2025 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 Taylor Beech Abe Friedman Theresa Brillant Re: Smart Digital Group Limited Registration Statement on Form F-1, as amended Initially Filed on November 12, 2024 File No. 333-283152 Ladies and Gentlemen: Pursuant to Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended, US Tiger Securities, Inc., as the representative of underwriters, hereby requests acceleration of the effective date of the above-referenced Registration Statement so that it will become effective at 4:00 p.m., Eastern Time, on April 30, 2025 , or as soon thereafter as practicable. Pursuant to Rule 460 under the Securities Act, we wish to advise you that we will take reasonable steps to secure adequate distribution of the preliminary prospectus to underwriters, dealers, institutions and others prior to the requested effective time of the Registration Statement. We have been advised by the prospective underwriters that they have complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended. Very truly yours, US Tiger Securities, Inc. By: /s/ Jack Ye Name: Jack Ye Title: Managing Director