SEALSQ CORP
Avenue Louis-Casai 58
Contrin
Switzerland
1216
February 8, 2024
Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, N.W.
Washington, D.C. 20549
Attention:
| Bradley Ecker Division of Corporate Finance, Office of Manufacturing | |
| Re: | SEALSQ Corp Registration Statement on Form F-1 (Registration No. 333-276877) |
Dear Mr. Ecker:
SEALSQ Corp hereby requests that the effectiveness of the Registration Statement on Form F-1 (Registration No. 333-276877) be accelerated to 4:00 P.M. on February 12, 2024, or as soon thereafter as possible.
Please call us at 011-41-22-594-3000 or our outside legal counsel from Patterson Belknap Webb & Tyler LLP at 212-336-2301 if you have any questions.
| Very truly yours, | ||
| SEALSQ Corp | ||
| By: | /s/ Carlos Moreira | |
| Name: Carlos Moreira | ||
| Title: Chief Executive Officer | ||
| By: | /s/ John O’Hara | |
| Name: John O’Hara | ||
| Title: Chief Financial Officer | ||
cc: Herman H. Raspé, Esq. (Patterson Belknap Webb & Tyler LLP)
