# EDGAR Filing Document

**Accession Number:** 0001948292
**File Stem:** 0001213900-25-092399
**Filing Date:** 2025-9
**Character Count:** 3700
**Document Hash:** a9a33f66ca01537bc94f6bb346256478
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-092399.hdr.sgml**: 20250926

**ACCESSION NUMBER**: 0001213900-25-092399

**CONFORMED SUBMISSION TYPE**: RW

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250926

**DATE AS OF CHANGE**: 20250926

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** DELTA CORP. HOLDINGS Ltd
- **CENTRAL INDEX KEY:** 0001948292
- **STANDARD INDUSTRIAL CLASSIFICATION:** LOCAL & SUBURBAN TRANSIT & INTERURBAN HWY PASSENGER TRAINS [4100]
- **ORGANIZATION NAME:** 01 Energy & Transportation
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

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

**SEC ACT:**
- **SEC FILE NUMBER:** 333-284176
- **FILM NUMBER:** 251351152

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** BOUNDARY HALL, CRICKET SQUARE
- **CITY:** GRAND CAYMAN
- **PROVINCE COUNTRY:** E9
- **BUSINESS PHONE:** 442037535598

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** BOUNDARY HALL, CRICKET SQUARE
- **CITY:** GRAND CAYMAN
- **PROVINCE COUNTRY:** E9

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** DELTA CORP. HOLDINGS LIMITED
- **DATE OF NAME CHANGE:** 20220926

**Delta Corp Holdings Limited<br> Boundary Hall<br> Cricket Square<br> Grand Cayman, KY1-1102<br> Cayman Islands**

September 26, 2025

<u>VIA EDGAR</u>

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Energy and Transportation

100 F Street, N.E.

Washington, D.C. 20549

Attention: Timothy S. Levenberg

**Re: Delta Corp Holdings Limited** 

**Request For Withdrawal of Registration Statement on Form F-4**

**Filed on January 8, 2025**

**File No. 333-284176**

Ladies and Gentlemen:

Pursuant to Rule 477 under the U.S. Securities Act of 1933 (the "**Securities Act**"), as amended, Delta Corp Holdings Limited, a Cayman Islands exempted company (the "**Company**"), hereby requests immediate withdrawal of its above referenced Registration Statement on Form F-4, originally filed with the Commission on January 8, 2025, including all exhibits filed therewith and all amendments thereto, (the "**Registration Statement**").

The Company submits this request for withdrawal following the mutual termination of that Merger and Share Exchange Agreement, dated as of September 23, 2024, by and among, the Company and Kaival Brands Innovations Group, Inc., a Delaware corporation and certain other parties named therein in accordance with the terms thereof.

The Company confirms that no securities have been or will be issued or sold pursuant to the Registration Statement. Based on the foregoing, the Company submits that the withdrawal of the Registration Statement is consistent with the public interest and the protection of investors, as contemplated by Rule 477(a) of the Securities Act.

The Company acknowledges that no refund will be made for fees paid to the Commission in connection with the filing of the Registration Statement. However, in accordance with Rule 457(p) under the Securities Act, the Company requests that all fees paid to the Commission in connection with the filing of the Registration Statement be credited to the Company's account for future use by the Company or its affiliates.

Should you have any questions or require any further information regarding this application for withdrawal, please contact the Company's counsel Gusrae Kaplan Nusbaum PLLC, by calling Lawrence G. Nusbaum at (212) 269-1400 or emailing at lnusbaum@gusraekaplan.com

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| |
|:---|
| Very truly yours, |
| /s/ Mudit Paliwal |
| Mudit Paliwal |
| Chief Executive Officer |
| Delta Corp Holdings Limited |

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Cc: Lawrence G. Nusbaum (Gusrae Kaplan Nusbaum PLLC)