Company: NIVFW
Filing Date: 2025-05-01
Form Type: CORRESP
Source: 0001213900-25-038048
Chunk: 0

Company: NewGenIvf Group Ltd
Filing Date: 2025-05-01
Form: CORRESP
Chunk 0
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May 1, 2025

Via EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Industrial Applications and Services

100 F Street, N.E.

Washington, D.C. 20549

| Attn: | Mr. Robert Augustin / Ms. Katherine Bagley |

| Re: | NewGenIvf Group Ltd                
 Registration Statement on Form F-1 
 Filed March 7, 2025                |
|:----|:-----------------------------------|
|     | File No. 333-285629                |

Dear Mr. Augustin and Ms. Bagley:

On behalf of NewGenIvf Group Ltd (the “Company”),
we have set forth below responses to the comments of the staff (the “Staff”) of the Securities and Exchange Commission
(the “SEC”) contained in its letter of March 25, 2025 with respect to the Company’s Registration Statement on
Form F-1 (the “Form F-1”) as noted above.

For your convenience, the text of the Staff’s
comments is set forth below in bold, followed in each case by the Company’s responses. Please note that all references to page numbers
in the responses are references to the page numbers in the Amendment No. 1 to the Form F-1 (the “F-1/A”) submitted
concurrently with the submission of this letter in response to the Staff’s comments.

Registration Statement on Form F-1

Compensation, page 58

1. Please revise your registration statement to include executive compensation disclosure for the fiscal year ended December 31, 2024, your last completed fiscal year. Refer to Item 6.B. of Form 20-F.

Response:We have revised the F-1/A
in accordance with the Staff’s comment. Please see the disclosure on page 55 of the F-1/A for further information.

White Lion Transaction, page 92

2. We note your disclosure that "[t]he price to be paid by White Lion for any shares that the Company requires White Lion to purchase will depend on the type of purchase notice that the Company delivers, as specified in the White Lion Purchase Agreement." Please disclose the full discounted price, or formula for determining it, at which the investor will receive the shares. See Securities Act Sections Compliance and Disclosure Interpretations Question 139.13, available on our public website.

Response:We have revised the
F-1/A in accordance with the Staff’s comment. Please