NOCTURNE ACQUISITION CORPORATION
P.O. Box 25739
Santa Ana, CA 92799
February 14, 2024
VIA EDGAR
Conlon Danberg
Lauren Nguyen
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Nocturne Acquisition Corporation |
Registration Statement on Form S-4 (File No. 333-273986) |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Nocturne Acquisition Corporation (the “Registrant”) hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on Form S-4 to become effective on Wednesday, February 14, 2024, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable.
The Registrant requests that it be notified of such effectiveness by a telephone call to Stephen Leitzell, Esq. of Dechert LLP, counsel to the Registrant, at (215) 994-2621 or by an email to stephen.leitzell@dechert.com.
Thank you for your assistance. If you should have any questions, please contact Mr. Leitzell at (215) 994-2621.
| Very truly yours, | |
| /s/ Ka Seng (Thomas) Ao | |
Ka Seng (Thomas) Ao Chief Financial Officer |
