Treasure Global Inc
276 5th Avenue Suite 704 #739
New York, NY 10001
August 8, 2022
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Scott
Re: Treasure Global Inc Request for Acceleration
Registration Statement on Form S-1, as amended
File No. 333- 264364
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended (the “Securities Act”), Treasure Global Inc, a Delaware corporation (the “Company”), respectfully requests that the effective date of its Registration Statement on Form S-1 (File No. 333-264364), as amended (the “Registration Statement”), be accelerated so that it will become effective at 4:30 p.m., Eastern Time, on Wednesday, August 10, 2022, or as soon thereafter as practicable. By separate letter, the representative of the underwriters of the issuance of the securities being registered join this request for acceleration.
Once the Registration Statement is effective, please orally confirm the event with our counsel, Carmel, Milazzo & Feil LLP by calling Jeffrey Wofford at (646) 876-0618.
| Very truly yours, | |||
| By: | /s/ Chong Chan “Sam” Teo | ||
| Name: Chong Chan “Sam” Teo | |||
| Title: Chief Executive Officer | |||
cc: Jeffrey Wofford, Carmel, Milazzo & Feil LLP