Company: EGG
Filing Date: 2025-06-13
Form Type: CORRESP
Source: 0001641172-25-015032
Chunk: 0

Company: ENIGMATIG LTD
Filing Date: 2025-06-13
Form: CORRESP
Chunk 0
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<div align='center'>Prime Number Capital LLC

27F 12E 49th Street

New York, NY, 10017</div>

June 13, 2025

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance Office of Technology

100 F Street, N.E.

Washington, D.C. 20549

| Attention: | Ms. Keira Nakada    |
|            | Ms. Suying Li       |
|            | Mr. Brian Fetterolf |
|            | Mr. Donald Field    |

| Re: | ENIGMATIG                                     
 LIMITED                                       |
|     | Registration                                  
 Statement on Form F-1, as amended             |
|     | File                                          
 No. 333-286211 (the “Registration Statement”) |

Ladies and Gentlemen:

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, (the “Act”), we hereby join the Company’s request for acceleration of the above- referenced Registration Statement, requesting effectiveness for 4:00 p.m., Eastern Time on June 17, 2025, or as soon thereafter as practicable.

Pursuant to Rule 460 under the Act, we wish to advise you that the underwriters have distributed as many copies of the Preliminary Prospectus dated April 24, 2025 to underwriters, dealers, institutions and others as appears to be reasonable to secure adequate distribution of the Preliminary Prospectus.

The undersigned, as the representative of the several underwriters, represents that the several underwriters have and will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

Please contact Ye & Associates, P.C., counsel of the representative of the underwriters, at 929-300-7489 to provide notice of effectiveness, or if you have any questions or concerns regarding the foregoing. We appreciate your assistance in this matter.

<div align='center'>[ Signature page follows]</div>

| Very truly yours,                     |                         |
| As representative of the underwriters |                         |
| Prime Number Capital LLC              |                         |
| By:                                   | /s/ Shenghui Yang       |
| Name:                                 | Shenghui Yang           |
| Title:                                | Chief Executive Officer |