# EDGAR Filing Document

**Accession Number:** 0001866838
**File Stem:** 0001213900-23-014201
**Filing Date:** 2023-2
**Character Count:** 2373
**Document Hash:** d1e60e924b58c41172c2064b1308e980
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-23-014201.hdr.sgml**: 20230324

**ACCESSION NUMBER**: 0001213900-23-014201

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230224

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Inception Growth Acquisition Ltd
- **CENTRAL INDEX KEY:** 0001866838
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **IRS NUMBER:** 862648456
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 875 WASHINGTON STREET
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10014
- **BUSINESS PHONE:** 315-636-6638

**MAIL ADDRESS:**
- **STREET 1:** 875 WASHINGTON STREET
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10014

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| ![](image_001.jpg) | 2206-19 Jardine House<br> 1 Connaught Road Central<br> Hong Kong SAR | **Direct<br> Main<br> Fax** | +852-3923-1111<br> +852-3923-1111<br> +852-3923-1100 |

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February 24, 2023

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

100 F Street, N.E.

Washington, D.C. 20549

Attn: Victor Rivera Melendez and David Link

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|:---|:---|
| **Re:** | **Inception Growth Acquisition Ltd**<br> **Preliminary Proxy Statement on Schedule 14A**<br> **Filed February 17, 2023**<br> **File No. 001-41134** |

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Dear SEC Officers:

On behalf of our client, Inception Growth Acquisition Limited (the "**Company**"), we submit to the staff of the Division of Corporation Finance of the Commission (the "**Staff**") this letter setting forth the Company's response to the comment issued in a letter dated February 23, 2023 (the "**Staff's Comment**") with respect to the above-referenced Preliminary Proxy Statement on Schedule 14A filed on February 17, 2023 (the "**Preliminary Proxy Statement**"). In response to the Staff's Comment, the Company has filed Amendment No. 1 to the Preliminary Proxy Statement (the "**Amendment**") and amended pages 2 and 3 of the Amendment in response to the Staff's Comment.

Please do not hesitate to contact Lawrence Venick at (310) 728-5129 of Loeb & Loeb LLP with any questions or comments regarding this letter.

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|:---|:---|
|  | Sincerely,<br>/s/ Loeb & Loeb LLP |
|  | Loeb & Loeb LLP |
| cc: Cheuk Hang Chow |  |

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