CORRESP Filing
Pitanium Ltd
Date: May 22, 2025 · CIK: 0002046573 · Accession: 0001641172-25-012161
AI Filing Summary & Sentiment
Reasoning
Letter
VIA EDGAR Division of Corporation Finance Office of Industrial Applications and Services Attention: Nicholas O'Leary, Esq. RE : Pitanium Limited ( the " Company ") Registration Statement on Form F-1 ( File No . 333 - 284998) (the " Registration Statement ")
Dear Mr. O'Leary:
The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 4: 15 p.m. on May 27, 2025, or as soon thereafter as practicable.
The Company hereby acknowledges that:
● Should the Securities and Exchange Commission (the "Commission") or the Staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;
● The action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; 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.
[Signature page follows]
Very
truly yours,
PITANIUM
LIMITED
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CORRESP 1 filename1.htm Pitanium Limited 30F , Gravity , 29 Hing Yip Street, Kwun Tong , Kowloon , Hong Kong May 22, 2025 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Industrial Applications and Services 100 F Street, N.E. Washington, D.C. 20549 Attention: Nicholas O'Leary, Esq. RE : Pitanium Limited ( the " Company ") Registration Statement on Form F-1 ( File No . 333 - 284998) (the " Registration Statement ") Dear Mr. O'Leary: The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 4: 15 p.m. on May 27, 2025, or as soon thereafter as practicable. The Company hereby acknowledges that: ● Should the Securities and Exchange Commission (the "Commission") or the Staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement; ● The action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; 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. [Signature page follows] Very truly yours, PITANIUM LIMITED By: /s/ Ying Yeung Wong Name: Ying Yeung Wong Title: Chief Executive Officer