August 10, 2023
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Robert Arzonetti & Susan Block
| Re: | Solowin Holdings Registration Statement on Form F-1, as amended File No. 333- 271525 |
Ladies and Gentlemen:
Reference is made to the letter request of Solowin Holdings (the “Company”) for acceleration of effectiveness of the above referenced Registration Statement submitted to the U.S. Securities and Exchange Commission (the “Commission”) on August 8, 2023, pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Acceleration Request”).
The undersigned, as the sole underwriter, hereby respectfully requests that the Commission withdraw the Acceleration Request and refrain from declaring the Registration Statement effective.
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[Signature Page Follows]
| Very truly yours, | ||
| EF HUTTON, | ||
| division of Benchmark Investments, LLC | ||
| By: | /s/ Sam Fleischman | |
| Name: | Sam Fleischman | |
| Title: | Supervisory Principal | |
