SU Group Holdings Limited
Unit 01 – 03, 3/F, Billion Trade Centre
31 Hung To Road, Kwun Tong Kowloon,
Hong Kong
December 27, 2023
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F Street, N.E.
Washington, D.C. 20549
Attention: Donald Field
Re: | SU Group Holdings Limited. |
Registration Statement on Form F-1
Initially filed on May 16, 2023, as amended
File No. 333-275705
Dear Mr. Field:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, SU Group Holdings Limited hereby requests acceleration of effectiveness of the above referenced Registration Statement on Form F-1 so that it will become effective at 4:15 p.m. ET on Friday, December 29, 2023, or as soon as thereafter practicable.
Very truly yours, | |
/s/ Chan Ming Dave | |
Chan Ming Dave, Chief Executive Officer |
cc: | Ellenoff Grossman & Schole LLP |