CORRESP Filing
Mega Fortune Co Ltd
Date: June 30, 2025 · CIK: 0002033377 · Accession: 0001213900-25-059731
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-282977
Letter
Re: Mega Fortune Company Limited (CIK No. 0002033377)
Mega Fortune Company Limited
VIA EDGAR
June 30, 2025
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Request for Acceleration
Registration Statement on Form F-1, as amended (File No. 333-282977)
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations of the Securities and Exchange Commission under the Securities Act of 1933, as amended (the " Securities Act "), Mega Fortune Company Limited (the " Company ") hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-1, as amended (the " Form F-1 Registration Statement ") be accelerated to, and that the Form F-1 Registration Statement become effective at, 5:30 p.m., Eastern Time on June 30, 2025, or as soon thereafter as practicable.
If there is any change in the acceleration request set forth above, the Company will promptly notify you of the change, in which case the Company may be making an oral request of acceleration of the effectiveness of the Registration Statements in accordance with Rule 461 of Regulation C. Such request may be made by an executive officer of the Company or by any attorney from the Company's U.S. counsel, FisherBroyles, LLP.
The Company understands that the representative of the underwriters, on behalf of the prospective underwriters of the offering, have joined in this request in a separate letter filed with the Securities and Exchange Commission (the "Commission") today.
The Company hereby acknowledges the following:
● should the Commission or the staff of the Commission (the "Staff"), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
● the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
● the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Very truly yours,
Mega Fortune Company Limited
Show Raw Text
CORRESP 1 filename1.htm Mega Fortune Company Limited VIA EDGAR June 30, 2025 U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Mega Fortune Company Limited (CIK No. 0002033377) Request for Acceleration Registration Statement on Form F-1, as amended (File No. 333-282977) Ladies and Gentlemen: Pursuant to Rule 461 of the General Rules and Regulations of the Securities and Exchange Commission under the Securities Act of 1933, as amended (the " Securities Act "), Mega Fortune Company Limited (the " Company ") hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-1, as amended (the " Form F-1 Registration Statement ") be accelerated to, and that the Form F-1 Registration Statement become effective at, 5:30 p.m., Eastern Time on June 30, 2025, or as soon thereafter as practicable. If there is any change in the acceleration request set forth above, the Company will promptly notify you of the change, in which case the Company may be making an oral request of acceleration of the effectiveness of the Registration Statements in accordance with Rule 461 of Regulation C. Such request may be made by an executive officer of the Company or by any attorney from the Company's U.S. counsel, FisherBroyles, LLP. The Company understands that the representative of the underwriters, on behalf of the prospective underwriters of the offering, have joined in this request in a separate letter filed with the Securities and Exchange Commission (the "Commission") today. The Company hereby acknowledges the following: ● should the Commission or the staff of the Commission (the "Staff"), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; ● the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and ● the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Very truly yours, Mega Fortune Company Limited By: /s/ Siu Fung Tang Name: Siu Fung Tang Title: Chief Executive Officer