Company: ARBB
Filing Date: 2025-03-19
Form Type: CORRESP
Source: 0001213900-25-025058
Chunk: 0

Company: ARB IOT Group Ltd
Filing Date: 2025-03-19
Form: CORRESP
Chunk 0
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March 19, 2025

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

Attn: Ms. Aliya Ishmukhamedova

| Re: | ARB IOT Group Limited              |
|     | Registration Statement on Form F-3 |
|     | File No.: 333-285785               |

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities
Act of 1933, as amended, we hereby request the acceleration of the effective date of the above-referenced Registration Statement of ARB
IOT Group Limited (the “Company”) so that it will become effective at 5:00 p.m., Eastern Time, on Friday, March 21, 2025,
or as soon thereafter as practicable.

Please contact Kevin (Qixiang) Sun of Bevilacqua
PLLC, counsel to the Company, at (202) 869-0888, ext. 101, to provide notice of effectiveness, or if you have any questions or concerns
regarding the foregoing. We appreciate your assistance in this matter.

| Very truly yours,            |                          |
| ARB IOT GROUP LIMITED        |                          |
| /s/ Dato’ Sri Liew Kok Leong |                          |
| By:                          | Dato’ Sri Liew Kok Leong |
| Title:                       | Chief Executive Officer  |