ARB IOT GROUP LIMITED
2F-09, Pusat Perdagangan IOI
No. 1 Persiaran Puchong Jaya Selatan,
Bandar Puchong Jaya, 47100 Puchong, Selangor, Malaysia
January 24, 2024
Via EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Attn: Marion Graham
| Re: | ARB IOT Group Limited | |
| Registration Statement on Form F-1 | ||
| File No. 333-275235 |
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request the acceleration of the effective date of the above-referenced Registration Statement of ARB IOT Group Limited so that it will become effective at 4:00 p.m., Eastern Time, on Thursday, January 25, 2024, or as soon thereafter as 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.
| Very truly yours, | ||
| ARB IOT Group Limited | ||
| By: | /s/ Dato’ Sri Liew Kok Leong | |
| Name: | Dato’ Sri Liew Kok Leong | |
| Title: | Chief Executive Officer | |
cc: Kevin (Qixiang) Sun, Bevilacqua PLLC
