SRIVARU HOLDING LIMITED
2nd Floor, Regatta Office Park, West Bay Road
P.O. Box 10655
Grand Cayman, KY1-1006
Cayman Islands
September 6, 2023
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Division of Corporation Finance
Office of Manufacturing
| Attention: | Eranga Dias |
| Erin Purnell |
| RE: | SRIVARU Holding Limited (the “Company”) | |
| Registration Statement on Form F-4 | ||
| File No. 333-272717 |
Dear Mr. Dias and Ms. Purnell:
Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, the Company hereby respectfully requests that the effective date of the Company’s Registration Statement on Form F-4 (File No. 333-272717) be accelerated by the Securities and Exchange Commission to 4:00 p.m. Washington D.C. time on September 8, 2023, or as soon as practicable thereafter, unless the Company notifies you otherwise prior to such time.
We request that we be notified of such effectiveness by a telephone call to Rajiv Khanna at (212) 318-3168 or Lee McIntyre at (713) 651-5328 of Norton Rose Fulbright (US) LLP, and that such effectiveness also be confirmed in writing.
| Very truly yours, | ||
| SRIVARU Holding Limited | ||
| By: | /s/ Mohanraj Ramasamy | |
| Name: | Mohanraj Ramasamy | |
| Title: | Director | |
