March 27, 2023
VIA EDGAR
| To: | Ms. Kathleen Krebs |
| Ms. Jan Woo | |
| Ms. Melissa Walsh | |
| Mr. Stephen Krikorian | |
| United States Securities and Exchange Commission | |
| Division of Corporation Finance | |
| 100 F Street, NE | |
| Washington, D.C. 20549 | |
| Re: | ARB IOT Group Limited |
| Registration Statement on Form F-1 | |
| File No.: 333-267697 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, ARB IOT Group Limited (the “Company”) hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 5:00 p.m. Eastern Time on March 29, 2023, or as soon as thereafter practicable.
Please contact Kevin (Qixiang) Sun of Bevilacqua PLLC, counsel to the Company, at (202) 869-0888, ext. 101, to provide notice of effectiveness, or if you have any questions or concerns regarding the foregoing. We appreciate your assistance in this matter. The Company understands that the representative of the underwriters, on behalf of the prospective underwriters of the offering, has joined in this request in a separate letter filed with the Securities and Exchange Commission today.
| Very truly yours, | ||
| ARB IOT Group Limited | ||
| /s/ Dato’ Sri Liew Kok Leong | ||
| By: | Dato’ Sri Liew Kok Leong | |
| Title: | Chief Financial Officer | |
