# EDGAR Filing Document

**Accession Number:** 0001995075
**File Stem:** 0001213900-25-088907
**Filing Date:** 2025-9
**Character Count:** 2579
**Document Hash:** 4be2c4ac70a50bb9d4cc21d98175d126
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-088907.hdr.sgml**: 20260319

**ACCESSION NUMBER**: 0001213900-25-088907

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250918

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Megan Holdings Ltd.
- **CENTRAL INDEX KEY:** 0001995075
- **STANDARD INDUSTRIAL CLASSIFICATION:** AGRICULTURE PRODUCTION - LIVESTOCK & ANIMAL SPECIALTIES [0200]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 000000000
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** B-01-07, GATEWAY CORPORATE SUITES
- **CITY:** MALAYSIA
- **STATE:** N8
- **ZIP:** 50480
- **BUSINESS PHONE:** 364201071

**MAIL ADDRESS:**
- **STREET 1:** B-01-07, GATEWAY CORPORATE SUITES
- **CITY:** MALAYSIA
- **STATE:** N8
- **ZIP:** 50480

**D. BORAL CAPITAL LLC**<br> 590 Madison Avenue, 39th Floor<br> New York, NY 10022

September 18, 2025

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

Securities and Exchange Commission

Division of Corporate Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn: Kristin Lochhead

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| | |
|:---|:---|
| **Re:** | **Megan Holdings Limited** |
|  | **Registration Statement on Form F-1, as amended (File No. 333-281357)**<br> **Request for Acceleration of Effectiveness** |

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Dear Madam,

Pursuant to Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended (the "Securities Act"), D. Boral Capital LLC, as representative of the underwriters of the offering, hereby joins the request of the Company that the effective date of the above-captioned Registration Statement be accelerated so as to permit it to become effective on Monday, September 22, 2025 at 4:00 p.m., Eastern Daylight Time, or as soon thereafter as practicable.

Pursuant to Rule 460 under the Securities Act, please be advised that there will be distributed to each underwriter, who is reasonably anticipated to be invited to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

We have complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

[*Signature Page Follows*]

Very truly yours,

D. BORAL CAPITAL LLC

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| | |
|:---|:---|
| By: | */s/ Philip Wiederlight* |
| Name: | Philip Wiederlight |
| Title: | Chief Operating Officer |

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