EF Hutton, division of Benchmark Investments, LLC
590 Madison Avenue, 39th Floor
New York, New York 10022
December 13, 2023
Via EDGAR
Division of Corporation Finance
Office of Trade & Services
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C., 20549
| Attention: | Rucha Pandit |
| Dietrich King |
| Re: | Linkage Global Inc |
| Registration Statement on Form F-1, as amended | |
| Initially Filed on September 1, 2023 | |
| File No. 333-274326 |
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended (the “Securities Act”), EF Hutton, division of Benchmark Investments, LLC, acting as representative of the underwriters, hereby joins Linkage Global Inc in requesting acceleration of the effective date of the above-referenced Registration Statement, so that it will become effective on December 18, 2023, at 4:30 p.m. Eastern Time, or as soon thereafter as practicable.
Pursuant to Rule 460 under the Securities Act, we wish to advise you that we have distributed as many copies of the Preliminary Prospectus dated September 15, 2023, to selected dealers, institutions, and others as appears to be reasonable to secure adequate distribution of the Preliminary Prospectus.
The undersigned confirms that it has complied and will continue to comply with, and it has been informed or will be informed by participating dealers that it has complied or will comply with, Rule 15c2-8 promulgated under the Securities Exchange Act of 1934, as amended, in connection with the above-referenced issue.
Very truly yours,
| EF Hutton, division of Benchmark Investments, LLC | ||
| By: | /s/ Sam Fleischman | |
| Name: | Sam Fleischman | |
| Title: | Supervisory Principal | |
