# EDGAR Filing Document

**Accession Number:** 0002039072
**File Stem:** 0001683168-25-007659
**Filing Date:** 2025-10
**Character Count:** 3657
**Document Hash:** 4c1f2cb02d4363f66346c7e5a80ede96
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001683168-25-007659.hdr.sgml**: 20260611

**ACCESSION NUMBER**: 0001683168-25-007659

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20251020

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** DAVION HEALTHCARE PLC
- **CENTRAL INDEX KEY:** 0002039072
- **STANDARD INDUSTRIAL CLASSIFICATION:** SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 000000000
- **STATE OF INCORPORATION:** G4
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** THE CUBE BUILDING
- **STREET 2:** MONAHAN ROAD
- **CITY:** CORK
- **PROVINCE COUNTRY:** L2
- **ZIP:** T12 H1XY
- **BUSINESS PHONE:** 357 25040052

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** THE CUBE BUILDING
- **STREET 2:** MONAHAN ROAD
- **CITY:** CORK
- **PROVINCE COUNTRY:** L2
- **ZIP:** T12 H1XY

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| | |
|:---|:---|
| Davion Healthcare Plc | ![](image_002.jpg) |

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| | |
|:---|:---|
| U.S. Securities and Exchange Commission |  |
| Division of Corporation Finance |  |
| Office of Industrial Applications and Services |  |
| 100 F Street, N.E. | **Via EDGAR and Email** |
| <br> Washington, D.C. 20549 |  |
| **Attn: Mr Juan Grana** |  |
|  | 20th October 2025 |
|  | **Cc: David E Price – Attorney at Law** |
| **Re: Davion Healthcare plc** | **SEC Staff: Tayaba Shafique, Li Xiao, Conlon Danberg** |
| **Registration Statement on Form F-1/A (File No. 333-289205)** |  |
| **Filed: September 26, 2025** |  |

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Dear Mr Grana,

**Subject: Request for Acceleration of Effectiveness under Rule 461**

Pursuant to Rule 461 under the Securities Act of 1933, Davion Healthcare plc (the "Company") respectfully requests that the Commission declare effective the Company's Registration Statement on Form F-1, as amended, as soon as practicable following the resumption of normal Commission operations.

The Company confirms that the Registration Statement relates to a direct listing of the Company's ordinary shares on the NASDAQ Stock Market, and that no underwriters are involved in connection with the listing. Accordingly, no distribution of a preliminary prospectus under Rule 460 is required or applicable.

Should the Staff determine that the Company's responses filed in F-1/A on September 26, 2025, satisfactorily address all outstanding comments, the Company respectfully requests that the Registration Statement be declared effective at the Staff's earliest convenience.

As stated in the Company's email correspondence of the same date, immediately upon effectiveness the Company will furnish a Form 6-K containing its unaudited interim condensed consolidated financial statements for the six-month period ended June 30, 2025, together with related Management's Discussion and Analysis, to ensure its public disclosures remain current.

The Company appreciates the Staff's continued attention to this matter and stands ready to provide any supplemental information necessary to facilitate effectiveness.

Respectfully submitted,

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| |
|:---|
| /s/ Jack Kaye |
| **Jack Kaye** |
| Chief Executive Officer |
| jack.kaye@davionhealthcare.com |
| +44 7429 654321 |

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Davion Healthcare Plc<br> The Cube<br> Monahan Road<br> Cork<br> T12 H1XY<br> Ireland<br>T: +353 21 212 9330<br>info@davionhealthcare.com<br> www.davionhealthcare.com<br>

Registered in Ireland under Company Registration Number 772522

Registered Office: MC2 Accountants, Penrose Wharf, Penrose Quay, Cork, T23 XN53, Ireland