Company: EGG
Filing Date: 2025-03-28
Form Type: CORRESP
Source: 0001641172-25-001074
Chunk: 0

Company: ENIGMATIG LTD
Filing Date: 2025-03-28
Form: CORRESP
Chunk 0
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Morgan, Lewis & Bockius

c/o 19th Floor,

Edinburgh Tower, The Landmark

15 Queen’s Road Central, Hong Kong

Direct: +852.3551.8500

Fax: +852.3006.4346

www.morganlewis.com

WRITER’S DIRECT LINE

+86.21.8022.8568

WRITER’S EMAIL

mathew.lewis@morganlewis.com

March 28,2025

Confidential

Ms. Keira Nakada

Ms. Suying Li

Mr. Brian Fetterolf

Mr. Donald Field

Division of Corporation Finance

Office of Trade & Services

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

| Re: | ENIGMATIG                    
 LIMITED (CIK No. 0001982961) |
|     | Registration                 
 Statement on Form F-1        |

Dear Ms. Nakada, Ms. Li, Mr. Fetterolf, Mr. Field:

On behalf of our client, ENIGMATIG LIMITED, a foreign private issuer organized under the laws of the Cayman Islands (the “ Company”), we are filing herewith the Company’s registration statement on Form F-1 (the “ Registration Statement”) and certain exhibits via EDGAR to the Securities and Exchange Commission (the “ Commission”).

| Partners:                                            
 Edwin                                                
 Luk, June Chan, Connie Cheung, Keith Cheung*#,       
 William                                              
 Ho, David Liao, Charles Mo, Billy Wong, and Yan Zeng 
 Registered                                           
 Foreign Lawyers:                                     
 Eli                                                  
 Gao (New York), Maurice Hoo (California),            
 Alice                                                
 Huang (California), Mathew Lewis (New York),         
 Louise                                               
 Liu (New York), Vivien Yu (New South Wales),         
 and                                                  
 Ning Zhang (New York)                                
 *China-Appointed                                     
 Attesting Officer                                    
 #Notary Public of Hong Kong                          |     | 19th                    
 Floor, Edinburgh Tower  
 The Landmark            
 15 Queen’s Road Central 
 Hong Kong               |     | +852.3551.8500 
 +852.3006.4346 |

The Company respectfully advises the Staff that, subject to market conditions, it plans to launch the road show for the proposed offering as soon as possible but not earlier than 15 days after the day hereof. The Company would appreciate the Staff’s timely assistance