0001193125-23-244691.txt : 20231030 0001193125-23-244691.hdr.sgml : 20231030 20230928064759 ACCESSION NUMBER: 0001193125-23-244691 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20230928 FILER: COMPANY DATA: COMPANY CONFORMED NAME: noco-noco Inc. CENTRAL INDEX KEY: 0001964021 STANDARD INDUSTRIAL CLASSIFICATION: MISCELLANEOUS ELECTRICAL MACHINERY, EQUIPMENT & SUPPLIES [3690] IRS NUMBER: 000000000 STATE OF INCORPORATION: E9 FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4 SHENTON WAY STREET 2: #04-06 SGX CENTRE 2 CITY: SINGAPORE STATE: U0 ZIP: 068807 BUSINESS PHONE: 65 6970 9643 MAIL ADDRESS: STREET 1: 4 SHENTON WAY STREET 2: #04-06 SGX CENTRE 2 CITY: SINGAPORE STATE: U0 ZIP: 068807 FORMER COMPANY: FORMER CONFORMED NAME: Prime Number Holding Ltd DATE OF NAME CHANGE: 20230130 CORRESP 1 filename1.htm CORRESPONDENCE

noco-noco Inc.

4 Shenton Way

#04-06 SGX Centre II

Singapore 068807

September 28, 2023

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, N.E.

Washington, D.C. 20549

 

Attn:

Mr. Alex King

 

Re:

noco-noco Inc. (CIK: 0001964021)

Registration Statement on Form F-1 (File No. 333-274574)

Dear Mr. Alex King:

Pursuant to Rule 461 of Regulation C (“Rule 461”) promulgated under the Securities Act of 1933, as amended, noco-noco Inc. (the “Company”) hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-1 (the “Registration Statement”) be accelerated to, and that the Registration Statement become effective at, 4:00 p.m., Eastern Time on September 29, 2023, or as soon thereafter as practicable.

If there is any change in the acceleration request set forth above, the Company will promptly notify you of the change, in which case the Company may be making an oral request of acceleration of the effectiveness of the Registration Statement in accordance with Rule 461. Such request may be made by an executive officer of the Company or by any attorney from the Company’s U.S. counsel, Sidley Austin.

[Signature page follows]

 

1

Very truly yours,

 

noco-noco Inc.

By:

  

/s/ Masataka Matsumura

 

Name:  Masataka Matsumura

Title:   Director and CEO

 

cc:

Meng Ding, Esq., Sidley Austin

 

2