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Correspondence 0001493152-25-028081 from Click Holdings Ltd. (CLIK)

Click Holdings Ltd.
Date: Dec. 17, 2025 · CIK: 0002020027 · Accession: 0001493152-25-028081

Offering / Registration Process Regulatory Compliance Business Model Clarity

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File numbers found in text: 333-292135

Date
Dec. 17, 2025
Author
Holdings Limited
Form
CORRESP
Company
Click Holdings Ltd.

Letter

Via EDGAR Division of Corporation Finance Office of Trade & Services F Street, N.E. Washington, D.C. 20549

Dear SEC Officers:

Re: Click Holdings Limited

Registration Statement on Form F-1, as amended (File No. 333-292135)

Request for Acceleration of Effectiveness

Ladies and Gentlemen:

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Click Holdings Limited (the “Company”) hereby requests that the effectiveness of the above-referenced Registration Statement be accelerated and that the Registration Statement become effective at 12 noon, Eastern Time, on December 19, 2025, or as soon thereafter as practicable.

The Company understands that the Commission will consider this request for acceleration of the effective date of the Registration Statement as a confirmation of the fact that the Company is aware of its responsibilities under the Securities Act as they relate to the proposed public offering of the securities specified in the Registration Statement.

Very
truly yours,
Click
Holdings Limited

Show Raw Text
CORRESP
1
filename1.htm

Click
Holdings Limited

December
17, 2025

Via
EDGAR

U.S.
Securities and Exchange Commission

Division
of Corporation Finance

Office
of Trade & Services

100
F Street, N.E.

Washington,
D.C. 20549

Dear
SEC Officers:

    Re:
    Click
    Holdings Limited

    Registration
    Statement on Form F-1, as amended (File No. 333-292135)

    Request
    for Acceleration of Effectiveness

Ladies
and Gentlemen:

In
accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Click Holdings Limited (the
“Company”) hereby requests that the effectiveness of the above-referenced Registration Statement be accelerated and that
the Registration Statement become effective at 12 noon, Eastern Time, on December 19, 2025, or as soon thereafter as practicable.

The
Company understands that the Commission will consider this request for acceleration of the effective date of the Registration Statement
as a confirmation of the fact that the Company is aware of its responsibilities under the Securities Act as they relate to the proposed
public offering of the securities specified in the Registration Statement.

    Very
                                            truly yours,

    Click
    Holdings Limited

    /s/
                           Chan Chun Sing

    Name:
    Chan Chun Sing

    Title:

    Chief Executive Officer, Director and Chairman

cc: Loeb
                                            & Loeb LLP