# EDGAR Filing Document

**Accession Number:** 0001951222
**File Stem:** 0001193805-23-000390
**Filing Date:** 2023-3
**Character Count:** 2096
**Document Hash:** d1f85103bd243b6cca71cdbbc6dbdc2e
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193805-23-000390.hdr.sgml**: 20230426

**ACCESSION NUMBER**: 0001193805-23-000390

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230327

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** SEALSQ Corp
- **CENTRAL INDEX KEY:** 0001951222
- **STANDARD INDUSTRIAL CLASSIFICATION:** SEMICONDUCTORS & RELATED DEVICES [3674]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** D8
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** AVENUE LOUIS-CASAI 58
- **CITY:** COINTRIN
- **STATE:** V8
- **ZIP:** 1216
- **BUSINESS PHONE:** 212-336-2039

**MAIL ADDRESS:**
- **STREET 1:** CRAIGMUIR CHAMBERS, ROAD TOWN
- **CITY:** TORTOLA
- **STATE:** D8
- **ZIP:** VG 1110

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** SEAL (BVI) Corp.
- **DATE OF NAME CHANGE:** 20221019

**SEALSQ CORP**

**Avenue Louis-Casai 58**

**Contrin**

**Switzerland**

**1216**

March 27, 2023

Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, N.W.

Washington, D.C. 20549

<u>Attention:</u> Mr. Patrick Fullem Mr. Evan Ewing Division of International Corporate Finance <br>Re: SEALSQ Corp Registration Statement on Form F-1, as amended (Registration No. 333-269710)

Dear Mr. Fullem and Mr. Ewing:

SEALSQ Corp hereby requests that the effectiveness of the Registration Statement on Form F-1 (Registration No. 333-269710) be accelerated to 9:00 A.M. on Wednesday, March 29, 2023, or as soon thereafter as possible.

Please call us at 011-41-22-594-3000 or our outside legal counsel from Patterson Belknap Webb & Tyler LLP at 212-336-2301 if you have any questions.

---

| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **SEALSQ Corp** | **SEALSQ Corp** |
| By: | /s/ Carlos Moreira |
|  | Name: Carlos Moreira |
|  | Title: Chief Executive Officer |
| By: | /s/ Peter Ward |
|  | Name: Peter Ward |
|  | Title: Chief Financial Officer |

---

cc: Herman H. Raspé, Esq. (Patterson Belknap Webb & Tyler LLP)