Company: CLIK
Filing Date: 2025-03-28
Form Type: CORRESP
Source: 0001013762-25-003804
Chunk: 0

Company: Click Holdings Ltd.
Filing Date: 2025-03-28
Form: CORRESP
Chunk 0
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<div align='center'>Click Holdings Limited

Unit 709, 7/F., Ocean Centre

5 Canton Road

Tsim Sha Tsui, Kowloon

Hong Kong</div>

March 28, 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                
 Registration Statement on Form F-1    
 Initially submitted on March 19, 2025 |
|:----|:--------------------------------------|
|     | File No. 333-285922                   |

Pursuant to Rule 461 under
the Securities Act of 1933, as amended, Click Holdings Limited hereby requests acceleration of effectiveness of the above referenced Registration
Statement so that it will become effective at 5:00 p.m., Eastern Time, on March 31, 2025, or as soon as thereafter practicable.

| Very truly yours,       |
| /s/ Chan Chun Sing      |
| Chan Chun Sing          
 Chief Executive Officer |

| cc: | Loeb & Loeb LLP |
|     | VCL Law LLP     |