Correspondence 0001213900-26-046230 from Horizon Quantum Holdings Ltd. (HQ, HQWWW) (CIK 0002088256)
Horizon Quantum Holdings Ltd. (HQ, HQWWW) (CIK 0002088256)
Date: April 21, 2026 · CIK: 0002088256 · Accession: 0001213900-26-046230
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File numbers found in text: 333-295110
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CORRESP
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Horizon Quantum Holdings Ltd.
29 Media Cir. #05-22
Singapore, 138565
April 21, 2026
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Technology
100 F Street, N.E.
Washington, D.C. 20549
Attention: Alexandra Barone
Re:
Horizon Quantum Holdings Ltd.
Registration Statement on Form F-1
Filed April 16, 2026
File No. 333-295110
Dear Ms. Barone:
Pursuant to Rule 461 under
the Securities Act of 1933, as amended, Horizon Quantum Holdings Ltd. hereby requests acceleration of effectiveness of the above referenced
Registration Statement on Form F-1 so that it will become effective at 4:30 p.m., Eastern Time, on Thursday, April 23, 2026, or as soon
thereafter as practicable. The Company hereby grants to each of Adam Berkaw, Esq. and Hamilton Carpenter, Esq. of Ellenoff Grossman &
Schole LLP the authority to communicate to the staff of the U.S. Securities and Exchange Commission one or more requests for any potential
deferral of the Effective Time.
Very truly yours,
/s/ Joseph Fitzsimons
Joseph Fitzsimons, Chief Executive Officer
cc:
Ellenoff Grossman & Schole LLP