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VERSIGENT
LIMITED

Spitalstrasse
5, 8200 Schaffhausen

Switzerland

March
10, 2026

VIA
EDGAR

Securities
and Exchange Commission

Division of Corporation Finance

100
F Street, N.E.

Washington, D.C. 20549

  Attention:
  Erin Donahue and Evan Ewing

 Re: VERSIGENT
                                            LIMITED

    Form 10-12B

    File
No. 001-42957

Dear
Ms. Donahue and Mr. Ewing:

In
accordance with Rule 12d1-2 promulgated under the Securities Exchange Act of 1934, as amended, Versigent Limited hereby respectfully
requests that the effective date of its Registration Statement on Form 10 (File No. 001-42957) (the “Registration Statement”)
be accelerated by the Securities and Exchange Commission to 4:00 p.m., New York City time, on March 12, 2026, or as soon thereafter as
practicable.

It
would be appreciated if, as soon as the Registration Statement is declared effective, you would so inform Christodoulos Kaoutzanis at
(212) 373-3445, with written confirmation sent to the address listed on the cover of the Registration Statement to follow.

  Sincerely,

  VERSIGENT LIMITED

  By:
  /s/ Katherine H. Ramundo

  Name:
  Katherine H. Ramundo

  Title:
  Director

September 10, 2025
Katherine Ramundo
Executive Vice President
Cyprium Holdings Ltd
Spitalstrasse 5
8200 Schaffhausen
Switzerland
Re:Cyprium Holdings Ltd
Draft Registration Statement on Form 10
Submitted August 15, 2025
CIK No. 0002078008
Dear Katherine Ramundo:
            We have reviewed your draft registration statement and have the following comments.
            Please respond to this letter by providing the requested information and either
submitting an amended draft registration statement or publicly filing your registration
statement and non-public draft submissions on EDGAR. If you do not believe a comment
applies to your facts and circumstances or do not believe an amendment is appropriate, please
tell us why in your response.
            After reviewing the information you provide in response to this letter and your
amended draft registration statement or filed registration statement, we may have additional
comments.
Draft Registration Statement on Form 10
Financial Statements
Note 19. Segment Information and Revenue
Payments to Customers, page F-42
1.We note your disclosure which indicates you periodically make certain payments to
customers in conjunction with ongoing business and that these payments are generally
recognized as a reduction of revenue at the time of the commitment to make the
payments.   Please expand your disclosure to more clearly explain the nature and
business purpose of these payments to customers and also disclose the amount of such
payments for every period presented, to the extent material.

September 10, 2025
Page 2
General
2.We note that you have applied for written confirmations from the Swiss Federal Tax
Administration and from the tax administration of the Canton Schaffhausen related to
tax consequences. Please disclose whether the spin-off is contingent upon receipt of
those confirmations.
3.Please provide the information required by Item 702 of Regulation S-K.
            Please contact Kevin Stertzel at 202-551-3723 or Melissa Gilmore at 202-551-3777 if
you have questions regarding comments on the financial statements and related
matters. Please contact Erin Donahue at 202-551-6063 or Evan Ewing at 202-551-5920 with
any other questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing