# EDGAR Filing Document

**Accession Number:** 0001982961
**File Stem:** 0001641172-25-015029
**Filing Date:** 2025-6
**Character Count:** 3480
**Document Hash:** 3d6292b0fd68e752a25d893f66b7ae99
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001641172-25-015029.hdr.sgml**: 20250827

**ACCESSION NUMBER**: 0001641172-25-015029

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250613

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ENIGMATIG LTD
- **CENTRAL INDEX KEY:** 0001982961
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-MANAGEMENT CONSULTING SERVICES [8742]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 16 RAFFLES QUAY,
- **STREET 2:** #30-01, HONG LEONG BUILDING
- **CITY:** SINGAPORE
- **NON US STATE TERRITORY:** SINGAPORE
- **PROVINCE COUNTRY:** U0
- **ZIP:** 048581
- **BUSINESS PHONE:** (65) 6962 4600

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 16 RAFFLES QUAY,
- **STREET 2:** #30-01, HONG LEONG BUILDING
- **CITY:** SINGAPORE
- **NON US STATE TERRITORY:** SINGAPORE
- **PROVINCE COUNTRY:** U0
- **ZIP:** 048581

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Enigmatig Ltd
- **DATE OF NAME CHANGE:** 20240603

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Desfran Holdings Ltd
- **DATE OF NAME CHANGE:** 20230626

June 13, 2025

<u>VIA EDGAR</u>

Ms. Keira Nakada

Ms. Suying Li

Mr. Brian Fetterolf

Mr. Donald Field

Division of Corporation Finance

Office of Trade & Services

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

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| | |
|:---|:---|
| **Re:** | **ENIGMATIG LIMITED (CIK No. 0001982961)**<br> **Registration Statement on Form F-1, as amended (File No. 333-286211)** |

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Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations ("**Rule 461**") under the Securities Act of 1933, as amended, ENIGMATIG LIMITED (the "**Company**") hereby requests that the Securities and Exchange Commission (the "**Commission**") take appropriate action to cause the above-referenced Registration Statement on Form F-1, as amended (the "**F-1 Registration Statement**") to become effective on June 17, 2025, at 4:00 p.m. Eastern Time, or as soon thereafter as practicable.

If there is any change in the acceleration request set forth above, the Company will promptly notify you of the change, in which case the Company may be making an oral request of acceleration of the effectiveness of the Registration Statements in accordance with Rule 461. Such request may be made by an executive officer of the Company or by any attorney from the Company's U.S. counsel, Morgan, Lewis & Bockius.

The Company understands that the representative of the underwriters, on behalf of the prospective underwriters of the offering, has joined in this request in a separate letter filed with the Commission today.

Please contact Mr. Mathew Lewis of Morgan, Lewis & Bockius at +852.3551.8500 or via e-mail at ProjectHeaven@morganlewis.com with any questions you may have concerning this request. In addition, please notify Mr. Mathew Lewis when this request for acceleration has been granted.

*(Signature page follows)*

 

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **ENIGMATIG LIMITED** | **ENIGMATIG LIMITED** |
|  | */s/ Foo Chee Weng Desmond* |
| Name: | Foo Chee Weng Desmond |
| Title: | Director, Chairman and Chief Executive Officer |

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*(Signature Page to Issuer Acceleration Request)*