September 23, 2022
AMTD Global Markets Limited
23/F-25/F, Nexxus Building,
41 Connaught Road Central,
Hong Kong
Maxim Group LLC
300 Park Avenue, 16th Floor,
New York, NY 10022
United States
Tiger Brokers (NZ) Limited
Level 27, 151 Queen Street,
Auckland Central, Auckland 1010
New Zealand
(Representatives are in alphabetical order)
as representatives of the several underwriters
Via EDGAR
Ms. Effie Simpson
Ms. Jean Yu
Ms. Erin Donahue
Mr. Geoffrey Kruczek
Division of Corporation Finance
Office of Manufacturing
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: | Nano Labs Ltd (CIK No. 0001872302) |
Registration Statement on Form F-1, as amended (File No. 333-266825)
Dear Ms. Simpson, Ms. Yu, Ms. Donahue and Mr. Kruczek,
We hereby join Nano Labs Ltd (the “Company”) in connection with its request for acceleration of the above-referenced Registration Statement, requesting effectiveness at 5:00 p.m., Eastern Time, on September 26, 2022, or as soon thereafter as practicable.
Pursuant to Rule 460 of the General Rules and Regulations promulgated under the Securities Act of 1933, as amended, we wish to advise you that, through the date hereof, approximately 432 copies of the Company’s preliminary prospectus dated September 6, 2022 were distributed to prospective underwriters, institutional investors, dealers and others.
The undersigned advise that the underwriters have complied and will continue to comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
[Signature page follows]