Company: CLIK
Filing Date: 2025-03-27
Form Type: CORRESP
Source: 0001013762-25-003133
Chunk: 0

Company: Click Holdings Ltd.
Filing Date: 2025-03-27
Form: CORRESP
Chunk 0
---
|                           | Lawrence Venick  |                |
| Partner                   |                  |                |
| 2206-19 Jardine House     | Direct           | +852.3923.1188 |
| 1 Connaught Place Central | Main             | +852.3923.1111 |
| Hong Kong, SAR            | Fax              | +852.3923.1100 |
|                           | lvenick@loeb.com |                |

<div align='center'>Via EDGAR</div>

March 27, 2025

Ms. Cara Wirth /Ms. Lilyanna Peyser

Securities and Exchange Commission

Division of Corporation Finance

Office of Trade & Services

Washington, D.C. 20549

| Re: | Click Holdings Limited (the “Company”) 
 Registration Statement on Form F-1     
 Submitted on March 19, 2025            |
|:----|:---------------------------------------|
|     | File No. 333-285922                    |

Dear: Ms. Wirth and Ms. Peyser

As counsel for the Company
and on its behalf, this letter is being submitted in response to the letter dated March 26, 2025 from the Securities and Exchange Commission
(the “Commission”) in which the staff of the Commission (the “Staff”) commented on the above-referenced
Registration Statement on Form F-1 (the “Form F-1”). We have submitted an amendment No. 1 to the Registration Statement
on Form F-1 (the Amendment”) in response to the Staff’s comments.

For the Staff’s convenience,
the Staff’s comment has been stated below in its entirety, with the Company’s response set out immediately underneath such
comment.

Amendment No. 1 to Registration Statement on Form F-1

General

| 1. | We note your statement on the cover page                                                                                             
 that your Ordinary Shares are priced at an assumed offering price of $0.60 per share and that "[t]he public offering price for       
 the securities in this offering will be determined at the time of pricing, and may be at a discount to the current market price at   
 the time." We also note that at the time you filed, as disclosed on the cover page, the last reported sales price was $1.64,         
 and since then the trading price has increased further. Given the significant discount of your assumed offering price to your market 
 price, please revise to provide risk factor disclosure that addresses the reason