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CORRESP Filing

CCH Holdings Ltd
Date: Sept. 26, 2025 · CIK: 0002074123 · Accession: 0001213900-25-092162

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File numbers found in text: 001-42864, 333-289878

Date
September 26, 2025
Author
Goh Kok Foong
Form
CORRESP
Company
CCH Holdings Ltd

Letter

VIA EDGAR Division of Corporation Finance Office of Trade & Services Washington, D.C. 20549 Re: CCH Holdings Ltd (CIK No. 0002074123) Registration Statement on Form F-1 (File No. 333-289878) Registration Statement on Form 8-A (File No. 001-42864)

Dear Ms. Beukenkamp, Ms. Beech, Ms. Meadows and Ms. Brillant,

Pursuant to Rule 461 of Regulation C ("Rule 461") promulgated under the Securities Act of 1933, as amended, CCH Holdings Ltd (the "Company") hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-1 (the "F-1 Registration Statement") be accelerated to, and that the F-1 Registration Statement become effective at, 5:00 p.m., Eastern Time on September 29, 2025, or as soon thereafter as practicable.

The Company also requests that the Registration Statement on Form 8-A under the Securities Exchange Act of 1934, covering the ordinary shares of the Company, be declared effective concurrently with the F-1 Registration Statement (the F-1 Registration Statement, together with the Registration Statement on Form 8-A, the "Registration Statements").

If there is any change in the acceleration request set forth above, the Company will promptly notify you of the change, in which case the Company may be making an oral request of acceleration of the effectiveness of the Registration Statements in accordance with Rule 461 of Regulation C. Such request may be made by an executive officer of the Company or by any attorney from the Company's U.S. counsel, Hogan Lovells.

The Company understands that the representative of the underwriters, on behalf of the prospective underwriters of the offering, has joined in this request in a separate letter filed with the Securities and Exchange Commission today.

[ Signature page follows ]

Very truly yours,
CCH Holdings Ltd

Show Raw Text
CORRESP
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 filename1.htm

 September 26, 2025

 VIA EDGAR

 Ms. Kate Beukenkamp

 Ms. Taylor Beech

 Ms. Ta Tanisha Meadows

 Ms. Theresa Brillant

 Division of Corporation Finance

 Office of Trade & Services

 U.S. Securities and Exchange Commission

 100 F Street, NE

 Washington, D.C. 20549

 Re:
 CCH Holdings Ltd (CIK No. 0002074123)

 Registration Statement on Form F-1 (File No. 333-289878)

 Registration Statement on Form 8-A (File No. 001-42864)

 Dear Ms. Beukenkamp, Ms. Beech, Ms. Meadows and
Ms. Brillant,

 Pursuant to Rule 461 of Regulation C ("Rule
461") promulgated under the Securities Act of 1933, as amended, CCH Holdings Ltd (the "Company") hereby requests that
the effectiveness of the above-referenced Registration Statement on Form F-1 (the "F-1 Registration Statement") be accelerated
to, and that the F-1 Registration Statement become effective at, 5:00 p.m., Eastern Time on September 29, 2025, or as soon thereafter
as practicable.

 The Company also requests that the Registration
Statement on Form 8-A under the Securities Exchange Act of 1934, covering the ordinary shares of the Company, be declared effective concurrently
with the F-1 Registration Statement (the F-1 Registration Statement, together with the Registration Statement on Form 8-A, the "Registration
Statements").

 If there is any change in the acceleration request
set forth above, the Company will promptly notify you of the change, in which case the Company may be making an oral request of acceleration
of the effectiveness of the Registration Statements in accordance with Rule 461 of Regulation C. Such request may be made by an executive
officer of the Company or by any attorney from the Company's U.S. counsel, Hogan Lovells.

 The Company understands that the representative
of the underwriters, on behalf of the prospective underwriters of the offering, has joined in this request in a separate letter filed
with the Securities and Exchange Commission today.

 [ Signature page follows ]

 Very truly yours,

 CCH Holdings Ltd

 By:
 /s/ Goh Kok Foong

 Name:
 Goh Kok Foong

 Title:
 Chairman and Chief Executive Officer

 [Signature Page to Issuer Acceleration Request]