CORRESP Filing
Mega Fortune Co Ltd
Date: June 30, 2025 · CIK: 0002033377 · Accession: 0001213900-25-059732
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File numbers found in text: 333-282977
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CORRESP 1 filename1.htm D. Boral Capital 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 U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended, D. Boral Capital, as representative of the underwriters, hereby requests acceleration of the effective date of the above-referenced Registration Statement so that it will become effective at 5:30 p.m.,Eastern time, on Monday, June 30, 2025, or as soon thereafter as practicable. Pursuant to Rule 460 under the Act, we wish to advise you that we will distribute as many copies of the Preliminary Prospectus dated June 30, 2025, to selected dealers, institutions and others as appears to be reasonable to secure adequate distribution of the preliminary prospectus. The undersigned confirms that it has complied and will continue to comply with, and it has been informed or will be informed by participating dealers that they have complied or will comply with, Rule 15c2-8 promulgated under the Securities Exchange Act of 1934, as amended, in connection with the above-referenced issue. Very truly yours, D. Boral Capital By: /s/ Stephanie Hu Name: Stephanie Hu Title: Co-Head of Investment Banking