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UPLOAD Filing

707 Cayman Holdings Ltd.
Date: April 8, 2026 · CIK: 0002018222 · Accession: 0000000000-26-003514

Regulatory Compliance Financial Reporting Offering / Registration Process

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File numbers found in text: 333-294721

Date
April 8, 2026
Author
Division of
Form
UPLOAD
Company
707 Cayman Holdings Ltd.

Letter

Re: 707 Cayman Holdings Ltd. Registration Statement on Form F-1 Filed March 30, 2026 File No. 333-294721 Dear Cheung Lui:

April 8, 2026

Cheung Lui Chief Executive Officer 707 Cayman Holdings Ltd. 5/F., AIA Financial Centre 712 Prince Edward Road East, San Po Kong Kowloon, Hong Kong

This is to advise you that we have not reviewed and will not review your registration statement.

Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please contact Kate Beukenkamp at 202-551-3861 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Trade &
Services
cc: R. Joliene Wood

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 April 8, 2026

Cheung Lui
Chief Executive Officer
707 Cayman Holdings Ltd.
5/F., AIA Financial Centre
712 Prince Edward Road East, San Po Kong
Kowloon, Hong Kong

 Re: 707 Cayman Holdings Ltd.
 Registration Statement on Form F-1
 Filed March 30, 2026
 File No. 333-294721
Dear Cheung Lui:

 This is to advise you that we have not reviewed and will not review your
registration
statement.

 Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

 Please contact Kate Beukenkamp at 202-551-3861 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Trade &
Services
cc: R. Joliene Wood
</TEXT>
</DOCUMENT>