CORRESP Filing
CTW Cayman
Date: July 28, 2025 · CIK: 0002047148 · Accession: 0001213900-25-068304
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-287306
Letter
Kingswood Capital Partners, LLC
Tower 56 126 E, 56 th Street, Suite 22S New York, NY 10022
VIA EDGAR
July 28, 2025
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-7010
Attention: Mariam Mansaray
Larry Spirgel
Re:
CTW Cayman (CIK No. 0002047148) Registration Statement on Form F-1, as amended (File No. 333-287306)
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the "Act"), the undersigned hereby joins CTW Cayman (the "Company") in connection with its request for acceleration of the above-referenced Registration Statement, requesting effectiveness at 4:00 p.m., Eastern Time, on July 30, 2025, or as soon thereafter as practicable.
Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned wishes to advise you that there will be distributed to each underwriter or dealer, who is reasonably anticipated 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 advise that the underwriters have complied and will continue to comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
[ Signature page follows ]
Very truly yours,
Kingswood Capital Partners, LLC
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CORRESP 1 filename1.htm Kingswood Capital Partners, LLC Tower 56 126 E, 56 th Street, Suite 22S New York, NY 10022 VIA EDGAR July 28, 2025 U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-7010 Attention: Mariam Mansaray Larry Spirgel Re: CTW Cayman (CIK No. 0002047148) Registration Statement on Form F-1, as amended (File No. 333-287306) Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended (the "Act"), the undersigned hereby joins CTW Cayman (the "Company") in connection with its request for acceleration of the above-referenced Registration Statement, requesting effectiveness at 4:00 p.m., Eastern Time, on July 30, 2025, or as soon thereafter as practicable. Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned wishes to advise you that there will be distributed to each underwriter or dealer, who is reasonably anticipated 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 advise that the underwriters have complied and will continue to comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended. [ Signature page follows ] Very truly yours, Kingswood Capital Partners, LLC By: /s/ Tony Tian Name: Tony Tian Title: Senior Managing Director