M17 Entertainment Limited
13F, No. 2, Sec. 5, Xinyi Road
Xinyi District, Taipei City 110, Taiwan
Republic of China
August 2, 2018
VIA EDGAR
Ms. Barbara C. Jacobs, Assistant Director
Mr. Bernard Nolan, Attorney-Adviser
Mr. Stephen Krikorian, Accountant Branch Chief
Ms. Amanda Kim, Staff Accountant
Office of Information Technologies and Services
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: M17 Entertainment Limited
Registration Statement on Form F-6 (Registration File No. 333-225114)
Dear Ms. Jacobs, Mr. Nolan, Mr. Krikorian and Ms. Kim:
Please be advised that M17 Entertainment Limited (the “Company”) hereby requests withdrawal of the above-mentioned registration statement (the “Registration Statement”), including all amendments and exhibits thereto, pursuant to Rule 477 of the Securities Act of 1933, as amended, on the grounds that market conditions in the United States do not at this time support a public offering of the American Depositary Shares representing the ordinary shares of the Company. The Company hereby confirms that it has not sold any securities in connection with the Registration Statement.
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