CORRESP Filing
ETOILES CAPITAL GROUP CO., LTD
Date: Aug. 5, 2025 · CIK: 0002058349 · Accession: 0001213900-25-071991
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-287302
Letter
Etoiles Capital Group Co., Ltd
Room 1109, 11/F, Tai Yau Building
No. 181 Johnston Road, Wanchai, Hong Kong
August 5, 2025
U.S. Securities & Exchange Commission
Office of Trade & Services
Division of Corporation Finance
100 F Street, NE
Attn: Alyssa Wall and Cara Wirth
Re: Etoiles Capital Group Co., Ltd
Registration Statement on Form F-1
Initially Filed May 15, 2025, as amended
File No. 333-287302
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Etoiles Capital Group Co., Ltd. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m., Eastern Time, on August 7, 2025, or as soon as thereafter practicable.
Very truly yours,
/s/ Kit Shing, CHEUNG
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CORRESP 1 filename1.htm Etoiles Capital Group Co., Ltd Room 1109, 11/F, Tai Yau Building No. 181 Johnston Road, Wanchai, Hong Kong August 5, 2025 U.S. Securities & Exchange Commission Office of Trade & Services Division of Corporation Finance 100 F Street, NE Attn: Alyssa Wall and Cara Wirth Re: Etoiles Capital Group Co., Ltd Registration Statement on Form F-1 Initially Filed May 15, 2025, as amended File No. 333-287302 Pursuant to Rule 461 under the Securities Act of 1933, as amended, Etoiles Capital Group Co., Ltd. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m., Eastern Time, on August 7, 2025, or as soon as thereafter practicable. Very truly yours, /s/ Kit Shing, CHEUNG Kit Shing, CHEUNG Director and Chief Executive Officer cc: Loeb & Loeb LLP Ye & Associates, P.C.