SecProbe.io

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Acco Group Holdings Limited

Unit 2406, 24/F

Low Block, Grand Millennium Plaza

181 Queen’s Road Central, Hong Kong

September 26, 2025

VIA EDGAR

Division of Corporation Finance

Office of Trade & Services

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

    Re:
    ACCO GROUP HOLDINGS LIMITED (the “Company”)

    Registration Statement on Form F-1, as amended (File No. 333-288756)

    Request for Acceleration of Effectiveness

Ladies and Gentlemen:

In accordance with Rule 461 of the General
Rules and Regulations under the Securities Act of 1933, as amended (the “Securities Act”), Acco Group Holdings Limited
hereby requests an acceleration of the effectiveness of the above-referenced Registration Statement on Form F-1, as amended, so that
such Registration Statement will become effective at 4:00 p.m., Eastern Time, on September 30, 2025, or as soon thereafter as practicable.

The Company understands that the Commission will
consider this request for acceleration of the effective date of the Registration Statement as a confirmation of the fact that the Company
is aware of its responsibilities under the Securities Act as they relate to the proposed public offering of the securities specified in
the Registration Statement.

    Very Truly yours,

    Acco Group Holdings Limited

    By:
    /s/ Cheung Po, LUI

    Name:
    Cheung Po, LUI

    Title:
    Chief Executive Officer and Director

    cc:
    Mengyi “Jason” Ye, Esq.

    Ortoli Rosenstadt LLP