# EDGAR Filing Document

**Accession Number:** 0001890897
**File Stem:** 0001213900-23-017038
**Filing Date:** 2023-3
**Character Count:** 2450
**Document Hash:** 19440e68810dd578ba46193ed3084ea0
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-23-017038.hdr.sgml**: 20230303

**ACCESSION NUMBER**: 0001213900-23-017038

**CONFORMED SUBMISSION TYPE**: RW

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230303

**DATE AS OF CHANGE**: 20230303

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Pomelo Acquisition Corp Ltd
- **CENTRAL INDEX KEY:** 0001890897
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** RW

**SEC ACT:**
- **SEC FILE NUMBER:** 333-260643
- **FILM NUMBER:** 23702065

**BUSINESS ADDRESS:**
- **STREET 1:** ROOM 1001, NO. 4, LANE 1
- **STREET 2:** WEST WEIFANG ROAD
- **CITY:** PUDONG NEW AREA, SHANGHAI
- **STATE:** F4
- **ZIP:** 000000
- **BUSINESS PHONE:** 862158787200

**MAIL ADDRESS:**
- **STREET 1:** ROOM 1001, NO. 4, LANE 1
- **STREET 2:** WEST WEIFANG ROAD
- **CITY:** PUDONG NEW AREA, SHANGHAI
- **STATE:** F4
- **ZIP:** 000000

**Pomelo Acquisition Corporation Limited**

Room 1001, No. 4, Lane 1, West Weifang Road

Pudong New Area, Shanghai, China

March 2, 2023

**<u>VIA EDGAR</u>**

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

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| | |
|:---|:---|
| **Re:** | **Pomelo Acquisition Corporation Limited** |
|  | **Request for Withdrawal Pursuant to Rule 477 of Registration Statement on Form S-1**<br> **(File No. 333-260643)** |

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Ladies and Gentleman:

Pursuant to Rule 477 under the Securities Act of 1933, as amended, on behalf of Pomelo Acquisition Corporation Limited ("we," "us," "our," or the "Company"), we hereby submit this letter to notify the Securities and Exchange Commission (the "SEC") of our withdrawal of our Registration Statement on Form S-1 (File No. 333-260643) (the "Registration Statement"), because the Company has elected to abandon the transactions subject thereto. The Registration Statement was not declared effective and no securities have been issued or sold under the Registration Statement.

Thank you for your assistance with this matter. If you have any questions or comments concerning this request, please call our legal counsel, Wei Wang, Esq. of Ellenoff Grossman & Schole LLP, at (212) 370-1300.

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| |
|:---|
| Sincerely,<br>*/s/Kiyohiro Kawayanagi*<br> Kiyohiro Kawayanagi |
| *Chief Executive Officer and Chairman of the Board of Directors* |

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