# EDGAR Filing Document

**Accession Number:** 0002024258
**File Stem:** 0001641172-25-021331
**Filing Date:** 2025-7
**Character Count:** 2956
**Document Hash:** b242a41a223fbb83c6facf168488ecfa
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001641172-25-021331.hdr.sgml**: 20260114

**ACCESSION NUMBER**: 0001641172-25-021331

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250729

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Phaos Technology (Cayman) Holdings Ltd
- **CENTRAL INDEX KEY:** 0002024258
- **STANDARD INDUSTRIAL CLASSIFICATION:** INDUSTRIAL INSTRUMENTS FOR MEASUREMENT, DISPLAY, AND CONTROL [3823]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 000000000
- **STATE OF INCORPORATION:** U0
- **FISCAL YEAR END:** 0430

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 83 SCIENCE PARK DR, #02-01 & #04-01A/B
- **STREET 2:** THE CURIE, SINGAPORE SCIENCE PARK 1
- **CITY:** SINGAPORE
- **STATE:** U0
- **ZIP:** 118258
- **BUSINESS PHONE:** 65 6250 3877

**MAIL ADDRESS:**
- **STREET 1:** 83 SCIENCE PARK DR, #02-01 & #04-01A/B
- **STREET 2:** THE CURIE, SINGAPORE SCIENCE PARK 1
- **CITY:** SINGAPORE
- **STATE:** U0
- **ZIP:** 118258

July 29, 2025

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

Securities and Exchange Commission

Division of Corporation Finance

Office of Industrial Applications and Services

100 F Street, N.E.

Washington, D.C. 20549-3561

Attn: Robert Augustin and Katherine Bagley

Re: Phaos Technology Holdings (Cayman) Limited<br> Registration Statement on Form F-1 <br> Initially filed January 6, 2025, as amended<br> File No. 333-284137

Ladies and Gentlemen:

Pursuant to Rule 461, as amended, the undersigned, as the representative of the prospective underwriters of the proposed offering by Phaos Technology Holdings (Cayman) Limited (the "Company"), hereby join the Company's request that the effectiveness of the above-referenced Registration Statement (the "Registration Statement") be accelerated so that the Registration Statement will become effective at 4:30 p.m., Eastern Time, on July 31, 2025, or as soon thereafter as is practicable, or at such other time as the Company or its counsel, Ortoli Rosenstadt LLP, may request by telephone that such Registration Statement be declared effective.

Pursuant to Rule 460 under the Securities Act, we wish to advise you that we have distributed as many copies of the Preliminary Prospectus dated July 25, 2025, to selected dealers, institutions and others as appears to be reasonable to secure adequate distribution of the Preliminary Prospectus.

The undersigned, as the representative of the prospective underwriters of the proposed offering, advise on behalf of the underwriters that the underwriters have complied and will continue to comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **Network 1 Financial Securities Inc.** | **Network 1 Financial Securities Inc.** |
| By: | */s/ Adam Pasholk* |
| Name: | Adam Pasholk |
| Title: | Managing Director Investment Banking |

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