Correspondence 0001493152-25-005009 from TEN Holdings, Inc. (XHLD) (CIK 0002030954) (XHLD)
TEN Holdings, Inc. (XHLD) (CIK 0002030954)
Date: Feb. 5, 2025 · CIK: 0002030954 · Accession: 0001493152-25-005009
AI Filing Summary & Sentiment
File numbers found in text: 333-282621
Show Raw Text
CORRESP
1
filename1.htm
February
5, 2025
VIA
EDGAR TRANSMISSION
Division
of Corporate Finance
United
States Securities and Exchange Commission
100
F Street, N.E.
Washington,
D.C. 20549-6010
Attention:
Rebekah
Reed
Taylor
Beech
Scott
Stringer
Rufus
Decker
Re:
TEN
Holdings, Inc. (the “Company”)
Registration
Statement on Form F-1 (Registration No. 333-282621)
Request
for Acceleration of Effective Date
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, Bancroft Capital, LLC, as sole underwriter, 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 February 7, 2025, or as soon thereafter as practicable, or
at such later time as the Company or its counsel may request via telephone call to the staff.
Pursuant
to Rule 460 under the Securities Act, please be advised that there will be distributed to each underwriter or dealer, who is reasonably
anticipated to be invited to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus
as appears to be reasonable to secure adequate distribution of the preliminary prospectus.
The
undersigned advises that it has 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,
Bancroft
Capital, LLC
By:
/s/
Robert L. Malin
Name:
Robert
L. Malin
Title:
Managing
Director
cc:
David
Ficksman
R.
Joilene Wood
TroyGould
PC