SEC Comment Letter 0000000000-26-003999 to Horizon Quantum Holdings Ltd. (HQ, HQWWW) (CIK 0002088256)
Horizon Quantum Holdings Ltd. (HQ, HQWWW) (CIK 0002088256)
Date: April 20, 2026 · CIK: 0002088256 · Accession: 0000000000-26-003999
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File numbers found in text: 333-295110
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April 20, 2026
Joseph Fitzsimons
Chief Executive Officer
Horizon Quantum Holdings Ltd.
29 Media Cir. #05-22
Singapore, 138565
Re: Horizon Quantum Holdings Ltd.
Registration Statement on Form F-1
Filed April 16, 2026
File No. 333-295110
Dear Joseph Fitzsimons:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Alexandra Barone at 202-551-8816 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Adam C. Berkaw, Esq.