Correspondence 0001641172-25-012174 from GrowHub Ltd (TGHL)
GrowHub Ltd
Date: May 23, 2025 · CIK: 0002024114 · Accession: 0001641172-25-012174
AI Filing Summary & Sentiment
File numbers found in text: 333-286923
Referenced dates: May 22, 2025
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CORRESP
1
filename1.htm
May
23, 2025
Division
of Corporation Finance
Office
of Technology
Securities
and Exchange Commission
100
F Street, N.E.
Washington,
D.C. 20549
Re:
The
GrowHub Limited
Registration
Statement on Form F-1
Filed
May 2, 2025
File
No. 333-286923
Dear
SEC Officers:
On
behalf of GrowHub Limited (the “Company”), we have set forth below responses to the comments of the staff (the “Staff”)
of the Securities and Exchange Commission contained in its letter dated May 22, 2025 with respect to the Registration Statement on Form
F-1, File No. 333-286923 (“F-1”), submitted on May 2, 2025 by the Company. For your convenience, the text of the Staff’s
comments is set forth below in bold, followed in each case by the Company’s responses. Please note that all references to page
numbers in the responses are references to the page numbers in revised Form F-1 (the “Revised F-1”), filed concurrently with
the submission of this letter in response to the Staff’s comments.
Registration
Statement on Form F-1
General
1.
Please
supplementally provide us with copies of all written communications, as defined in Rule 405 under the Securities Act, that you, or
anyone authorized to do so on your behalf, present to potential investors in reliance on Section 5(d) of the Securities Act, whether
or not they retain copies of the communications.
Response:
In response to the Staff’s comment, the Company respectfully submits that there were no written communications, as defined in Rule
405 under the Securities Act, that we, or anyone authorized to do so on our behalf, were presented to potential investors in reliance
on Section 5(d) of the Securities Act.
Should
you have any questions relating to the foregoing or wish to discuss any aspect of the Company’s filing, please contact me at +852.5600.0188.
Very
truly yours,
/s/
Lawrence S. Venick
Lawrence
S. Venick