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CORRESP Filing

Alps Group Inc
Date: Jan. 15, 2026 · CIK: 0002025774 · Accession: 0001493152-26-002355

Offering / Registration Process

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File numbers found in text: 333-292595

Date
Jan. 15, 2026
Author
Chief
Form
CORRESP
Company
Alps Group Inc

Letter

Alps Group Inc

Unit E-18-01 & E-18-02, Level 18, Icon Tower (East)

No. 1, Jalan 1/68F, Jalan Tun Razak

Kuala Lumpur

Wilayah Persekutuan, Malaysia

VIA EDGAR

January 15, 2026

U.S. Securities and Exchange Commission

Division of Corporation Finance

F Street, N.E.

Washington, D.C. 20549

Attention: Nicholas O'Leary

Re: Alps Group Inc

Registration Statement on Form F-1

File No. 333-292595

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Alps Group Inc hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m., Eastern Time, on January 20, 2026, or as soon as thereafter practicable.

Very
truly yours,
/s/
Tham Seng Kong

Show Raw Text
CORRESP
 1
 filename1.htm

 Alps
Group Inc

 Unit
E-18-01 & E-18-02, Level 18, Icon Tower (East)

 No.
1, Jalan 1/68F, Jalan Tun Razak

 50400
Kuala Lumpur

 Wilayah
Persekutuan, Malaysia

 VIA
EDGAR

 January
15, 2026

 U.S.
Securities and Exchange Commission

 Division
of Corporation Finance

 100
F Street, N.E.

 Washington,
D.C. 20549

 Attention:
Nicholas O'Leary

 Re:
 Alps
 Group Inc

 Registration
 Statement on Form F-1

 File
 No. 333-292595

 Ladies
and Gentlemen:

 Pursuant
to Rule 461 under the Securities Act of 1933, as amended, Alps Group Inc hereby requests acceleration of effectiveness of the above referenced
Registration Statement so that it will become effective at 4:00 p.m., Eastern Time, on January 20, 2026, or as soon as thereafter practicable.

 Very
 truly yours,

 /s/
 Tham Seng Kong

 Dr.
 Tham Seng Kong
 Chief
 Executive Officer and Director