Company: EGG
Filing Date: 2025-03-04
Form Type: DRSLTR
Source: 0001493152-25-008994
Chunk: 1

Company: ENIGMATIG LTD
Filing Date: 2025-03-04
Form: DRSLTR
Chunk 1
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 Attesting Officer                                                                                                                  
 #Notary                                                                                                                            
 Public of Hong Kong                                                                                                                |     | 19th                 
 Floor                
 Edinburgh            
 Tower, The Landmark  
 15                   
 Queen’s Road Central 
 Hong                 
 Kong                 |     | +852.3551.8500 
 +852.3006.4346 |

| 1 |

Amendment No. 4 to Draft Registration Statement on Form F-1 submitted November 12,2024

Index to Consolidated Financial Statements, page F-1

| 1. | Please                                                                                                                             
 update your financial statements in accordance with Item 8.A.4 of Form 20-F or include the representation noted in the Instruction 
 2 to Item 8.A.4 of Form 20-F as an exhibit to your registration statement.                                                         |

In response to the Staff’s comment, the Company has updated the financial statements of the Revised Draft Registration Statement.

| 2 |

If you have any questions regarding the Revised Draft Registration Statement, please contact the undersigned by phone at +852.3551.8500 or via e-mail at ProjectHeaven@morganlewis.com.

| Very        
 truly yours |              |
| By:         | /s/          
 Mathew Lewis |
|             | Mathew       
 Lewis        |
|             | Partner      |

| cc: | Foo                                                                        
 Chee Weng Desmond, Director and Chief Executive Officer, ENIGMATIG LIMITED |
|     | Teo                                                                        
 Mingwen, Director and Chief Financial Officer, ENIGMATIG LIMITED           |
|     | Jing                                                                       
 Ye, Esq., Ye & Associates, P.C.                                            |

| 3 |