SUPER GROUP (SGHC) LIMITED
Bordeaux Court, Les Echelons
St. Peter Port, Guernsey, GY1 1AR
+44 (0) 14 8182-2939
January 10, 2022
VIA EMAILAND EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Financial Services
100 F Street, N.E.
Washington, D.C. 20549
| Attn: | Keira Nakada |
Linda Cvrkel
Taylor Beech
Jacqueline Kaufman
| RE: | Super Group (SGHC) Ltd |
Registration Statement on Form F-4
File No. 333-259395
Ladies and Gentlemen:
Super Group (SGHC) Ltd. (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form F-4 to become effective on January 13, 2022, at 9:00 a.m., Eastern Time, or as soon thereafter as is practicable or at such later time as the Registrant may orally request via telephone call to the staff of the Commission. The Registrant hereby authorizes each of David Peinsipp, Justin Stock, Garth Osterman, and Miguel Vega, counsel to the Registrant, to make such request on its behalf. Once the Registration Statement has been declared effective, please orally confirm that event with David Peinsipp of Cooley LLP, counsel to the Registrant, at (415) 693-2177.
[SIGNATURE PAGE FOLLOWS]
| Very truly yours, | ||
| SUPER GROUP (SGHC) LIMITED | ||
| By: | /s/ Neal Menashe | |
Name: | Neal Menashe | |
Title: | Chief Executive Officer | |
| cc: | Justin Stock, Cooley LLP |
Garth Osterman, Cooley LLP
Miguel Vega, Cooley LLP
Carl Marcellino, Ropes & Gray LLP
Paul Tropp, Ropes & Gray LLP
Rachel Phillips, Ropes & Gray LLP
[COMPANY SIGNATURE PAGETO ACCELERATION REQUEST]