# EDGAR Filing Document

**Accession Number:** 0001948697
**File Stem:** 0001929980-23-000037
**Filing Date:** 2023-3
**Character Count:** 2750
**Document Hash:** 2b3a1aacd360a4f073b69992e7dfd4e9
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001929980-23-000037.hdr.sgml**: 20231011

**ACCESSION NUMBER**: 0001929980-23-000037

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230331

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** SIMPPLE LTD.
- **CENTRAL INDEX KEY:** 0001948697
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-FACILITIES SUPPORT MANAGEMENT SERVICES [8744]
- **IRS NUMBER:** 000000000

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

**BUSINESS ADDRESS:**
- **STREET 1:** 71 AYER RAJAH CRESCENT
- **STREET 2:** #03-07
- **CITY:** SINGAPORE
- **STATE:** U0
- **ZIP:** 139951
- **BUSINESS PHONE:** 65 6816 2194

**MAIL ADDRESS:**
- **STREET 1:** 71 AYER RAJAH CRESCENT
- **STREET 2:** #03-07
- **CITY:** SINGAPORE
- **STATE:** U0
- **ZIP:** 139951

March 31, 2023

**Via Edgar Transmission**

Mr. Dietrich King

Securities and Exchange Commission

Division of Corporation Finance

Office of Trade & Services

Washington, D.C. 20549

Re: Simpple Ltd. (the "Company") Amendment No. 4 to Draft Registration Statement on Form F-1 Submitted March 1, 2023 CIK No. 0001948697

Dear Mr. King:

As counsel for the Company and on its behalf, this letter is being submitted in response to the letter dated March 14, 2023 from the Securities and Exchange Commission (the "**Commission**") in which the staff of the Commission (the "**Staff**") commented on the above-referenced Amendment No. 4 to Draft Registration Statement on Form F-1 (the "Form F-1").

For the Staff's convenience, the Staff's comment has been stated below in its entirety, with the Company's response set out immediately underneath such comment.

<u>Amendment No. 4 to Draft Registration Statement on Form F-1 Filed March 1, 2023</u>

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| | |
|:---|:---|
| <u>Selling Shareholders, page ALT-15</u> | <u>Selling Shareholders, page ALT-15</u> |
| 1. | We note your statement that "none of the Selling Shareholders has had any position, office or other material relationship within past three years with the Company." Please revise to acknowledge that your Chief Executive Officer, Executive Chairman, Chief Operating Officer, and Chief Technology Officer own shares in Mains d'Or Investments Limited and if true, state that none of these individuals are selling their holdings in the resale offering. |
|  | **Response:** We respectfully advise the Staff that the Company has removed the resale prospectus and all Alt-pages. |

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\* \* \*

Please contact the undersigned at (852) 3923-1188 if you have any questions with respect to the responses contained in this letter.

Sincerely,

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| |
|:---|
| */s/ Lawrence S. Venick* |
| Lawrence S. Venick |
| **Direct Dial:** +852.3923.1188 |
| **Email:** lvenick@loeb.com |

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