Company: CLIK
Filing Date: 2025-03-27
Form Type: CORRESP
Source: 0001013762-25-003133
Chunk: 1

Company: Click Holdings Ltd.
Filing Date: 2025-03-27
Form: CORRESP
Chunk 1
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(s) for the discount, as well as any related impact  
 on dilution and the market price post-offering. In the risk factor or another appropriate place, including the Determination of      
 Offering Price section on page 96, disclose what factors were used to determine the offering price, and how such factors were        
 considered, weighed and prioritized.                                                                                                 |

Response:The Company amended the Cover
page and pages 7, 35, and 96 of the Amendment in response to the Staff’s comments.

<div align='center'>* * *</div>

Please contact the undersigned
at +1 (310) 728-5129 if you have any questions with respect to the response contained in this letter.

| Sincerely,             |
| /s/ Lawrence S. Venick |
| Lawrence Venick        |
| Partner                |

cc: Chan Chun Sing