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Horizon Quantum Holdings Ltd.
CIK: 0002088256  ·  File(s): 333-295110  ·  Started: 2026-04-20  ·  Last active: 2026-04-21
Response Received 1 company response(s) High - file number match
UL SEC wrote to company 2026-04-20
Horizon Quantum Holdings Ltd.
Offering / Registration Process
File Nos in letter: 333-295110
↓
CR Company responded 2026-04-21
Horizon Quantum Holdings Ltd.
Offering / Registration Process
File Nos in letter: 333-295110
DateTypeCompanyLocationFile NoLink
2026-04-21 Company Response Horizon Quantum Holdings Ltd. Singapore N/A
Offering / Registration Process
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2026-04-20 SEC Comment Letter Horizon Quantum Holdings Ltd. Singapore 333-295110
Offering / Registration Process
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DateTypeCompanyLocationFile NoLink
2026-04-20 SEC Comment Letter Horizon Quantum Holdings Ltd. Singapore 333-295110
Offering / Registration Process
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DateTypeCompanyLocationFile NoLink
2026-04-21 Company Response Horizon Quantum Holdings Ltd. Singapore N/A
Offering / Registration Process
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2026-04-21 - CORRESP - Horizon Quantum Holdings Ltd.
CORRESP
1
filename1.htm

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
2026-04-20 - UPLOAD - Horizon Quantum Holdings Ltd. File: 333-295110
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.

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