<SEC-DOCUMENT>0001213900-24-034924.txt : 20240729
<SEC-HEADER>0001213900-24-034924.hdr.sgml : 20240729
<ACCEPTANCE-DATETIME>20240422161331
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001213900-24-034924
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		4
FILED AS OF DATE:		20240422

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Reitar Logtech Holdings Ltd
		CENTRAL INDEX KEY:			0001951229
		STANDARD INDUSTRIAL CLASSIFICATION:	REAL ESTATE OPERATORS (NO DEVELOPERS) & LESSORS [6510]
		ORGANIZATION NAME:           	05 Real Estate & Construction
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			E9
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		UNIT 801, 8/F, TOWER 2, THE QUAYSIDE
		STREET 2:		77 HOI BUN ROAD, KWUN TONG, KOWLOON
		CITY:			HONG KONG
		STATE:			K3
		ZIP:			999077
		BUSINESS PHONE:		011 852 2554 5666

	MAIL ADDRESS:	
		STREET 1:		UNIT 801, 8/F, TOWER 2, THE QUAYSIDE
		STREET 2:		77 HOI BUN ROAD, KWUN TONG, KOWLOON
		CITY:			HONG KONG
		STATE:			K3
		ZIP:			999077
</SEC-HEADER>
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><IMG SRC="image_001.jpg" ALT=""></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Morgan, Lewis &amp; Bockius</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">c/o 19th Floor,</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Edinburgh Tower, The Landmark</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">15 Queen&rsquo;s Road Central, Hong Kong</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Direct: +852.3551.8500</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Fax: +852.3006.4346</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">www.morganlewis.com</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">WRITER&rsquo;S DIRECT LINE</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">+852.3551.8513</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">WRITER&rsquo;S EMAIL</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">william.ho@morganlewis.com</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">April 22, 2024</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Confidential</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Mr. Frank Knapp</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Ms. Jennifer Monick</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Mr. Ruairi Regan</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Ms. Maryse Mills-Apenteng</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Office of Real Estate &amp; Construction</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">U.S. Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">100 F Street, N.E.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Washington, DC 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 7%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Re:</B></FONT></TD>
    <TD STYLE="width: 93%; text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Reitar Logtech Holdings Limited (CIK No. 0001951229)</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Registration Statement on Form F-1</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Filed March 28, 2024</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>File No. 333-278295 </B></P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Dear Mr. Knapp, Ms. Monick, Mr. Regan and Ms. Mills-Apenteng:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">On behalf of our client, Reitar Logtech Holdings
Limited, a foreign private issuer organized under the laws of the Cayman Islands (the &ldquo;<B>Company</B>&rdquo;), we are filing herewith
the Company&rsquo;s registration statement on Form F-1 (the &ldquo;<B>Registration Statement</B>&rdquo;) and certain exhibits via EDGAR
to the Securities and Exchange Commission (the &ldquo;<B>Commission</B>&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Concurrently with the filing of the Registration
Statement, the Company is hereby in this letter setting forth the Company&rsquo;s responses to the comments contained in the letter from
the staff of the Commission (the &ldquo;<B>Staff</B>&rdquo;) dated April 11, 2024 on the Company&rsquo;s Registration Statement filed
on March 28, 2024. The Staff&rsquo;s comments are repeated below in bold and are followed by the Company&rsquo;s responses. We have included
page references in the Registration Statement where the language addressing a particular comment appears. Capitalized terms used but not
otherwise defined herein have the meanings set forth in the Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 49%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Partners:<BR>
    Edwin Luk, June Chan, Connie Cheung, Keith Cheung*#,</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">William Ho, David Liao, Charles Mo, Billy Wong and Yan Zeng</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Registered Foreign Lawyers:</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Eli Gao (New York), Maurice Hoo (California),</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Alice Huang (California), Mathew Lewis (New York),</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Louise Liu (New York), Vivien Yu (New South Wales),</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">and Ning Zhang (New York)</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">*China-Appointed Attesting Officer<BR>
    #Notary Public of Hong Kong</P></TD>
    <TD STYLE="text-align: left; width: 28%; font-size: 10pt; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">19th Floor<BR>
Edinburgh Tower, The Landmark<BR>
15 Queen&rsquo;s Road Central<BR>
Hong Kong&nbsp;&nbsp;</FONT></TD>
    <TD STYLE="text-align: left; width: 23%; vertical-align: top"> <IMG SRC="image_002.jpg" ALT=""> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">+852.3551.8500</FONT>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><IMG SRC="image_003.jpg" ALT="" STYLE="width: 11px; height: 11px">
    +852.3006.4346 </FONT></P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Registration Statement on Form F-1</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>General</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
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    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>1.</B></FONT></TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Given the size of the offering relative to the number of common shares outstanding and held by non-affiliates, please provide us with a detailed legal and factual analysis explaining your basis for determining that this secondary offering is eligible to be made under Rule 415(a)(1)(i) and why it should not be treated as a primary offering. In responding, please consider the guidance set forth in Question 612.09 of our Securities Act Rules Compliance and Disclosure Interpretations.</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">The Company has been notified by Smart Logtech Holdings Limited
(&ldquo;Smart Logtech&rdquo;) and Mr. Ka Wai Ng that they no longer plan to sell any shares of the Company held by them in the secondary
offering contemplated under the resale prospectus included in the Registration Statement. Accordingly, the number of shares to be sold
in the secondary offering is currently expected to be 1,200,000 Class A ordinary shares of the Company with a par value of US$0.00000005
each (&ldquo;Class A Ordinary Shares&rdquo;), which are currently held by Universe Palace Limited (&ldquo;Universe Palace&rdquo;). The
proposed offer structure of the Company&rsquo;s primary offering remains unchanged. The Company&rsquo;s analysis below is based on this
updated offer structure.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">In respect of the basis for determining that the proposed
secondary offering meets the criteria under Rule 415(a)(1)(i), the Company has considered the six factors under the guidance of Question
612.09 of the Securities Act Rules Compliance and Disclosure Interpretations promulgated by the Commission, which will be discussed below
following a brief explanation of the relevant background information.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><I><U>Background</U></I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">As part of its reorganization, the Company acquired 100%
equity interest in Reitar Capital Partners Limited on November 9, 2022 by issuing 7,800 ordinary shares to Star Capital Asset Management
Limited and 2,200 ordinary shares to Smart Logtech, respectively, in exchange for the shares in Reitar Capital Partners Limited then owned
by their respective ultimate beneficial owners (i.e. Mr. Kin Chung Chan and Mr. Hau Lim Chung). Immediately before and after the Company&rsquo;s
acquisition of Reitar Capital Partners Limited, Smart Logtech was wholly owned by Mr. Hau Lim Chung, the president and a director of the
Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">On December 18, 2023, the ordinary shares of the Company
were redesignated as Class A ordinary shares. Immediately after such redesignation, Smart Logtech held 2,200 Class A ordinary shares of
par value of US$0.0001 each in the Company (&ldquo;Pre-subdivision Class A Shares&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">As a matter of his own investment decision, Mr. Hau Lim Chung
disposed of his equity interest in the Company held through Smart Logtech through the following transactions: (i) sale of 600 Pre-subdivision
Class A Shares by Smart Logtech to Universe Palace on December 21, 2023; (ii) sale of 800 Pre-subdivision Class A Shares by Smart Logtech
to Mr. Ka Wai Ng on December 21, 2023; and (iii) sale of 100% equity interest in Smart Logtech by Mr. Hau Lim Chung to Mr. Fung Hui on
December 27, 2023. Immediately after the disposal of his equity interest in the Company previously held through Smart Logtech as set out
above, Mr. Hau Lim Chung held 17.55% of the total outstanding Pre-subdivision Class A Shares through Integrated Intelligence Investment
Limited.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">On April 16, 2024, the Company implemented a share subdivision
in which (i) each Class A ordinary shares of par value of US$ 0.0001 was subdivided into 2,000 Class A Ordinary Shares; and (ii) each
Class B ordinary shares of par value of US$ 0.0001 each was subdivided into 2,000 Class B ordinary share of par value of US0.00000005
each. Upon completion of the share subdivision, Universe Palace Limited held 1,200,000 Class A Ordinary Shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><I><U>Factor 1: How Long the Selling Shareholders Have Held
the Shares</U></I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">The Class A Ordinary Shares proposed to be registered
for sale under the Registration Statements and sold in a secondary offering (the &ldquo;Secondary Offering Shares&rdquo;) have been
held by Universe Palace since December 21, 2023, and Universe Palace has been exposed to the full economic and market risks of its
investment in these shares since then. It should also be noted that these Secondary Offering Shares originated from ordinary shares
of the Company which were first issued by the Company to Smart Logtech in November 2022 in connection with the Company&rsquo;s
reorganization, and the shares were subsequently sold by Smart Logtech to Universe Palace in December 2023. Given that more than a
year has elapsed between the Company&rsquo;s issuance of these shares and the proposed secondary offering by Universe Palace of
these shares, the Company believes that this helps to establish that Mr. Hau Lim Chung and/or Universe Palace were not planning to
act as a conduit for the Company or otherwise selling the Secondary Offering Shares on behalf of the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><I><U>Factor 2: The Circumstances Under Which the Selling
Shareholders Received Their Shares</U></I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">As discussed above, the Secondary Offering Shares
originated from ordinary shares of the Company which were first issued by the Company to Smart Logtech as consideration for the
Company&rsquo;s acquisition of 100% equity interest in Reitar Capital Partners Limited on November 9, 2022 in connection with the
Company&rsquo;s reorganization, and were subsequently purchased by Universe Palace from Smart Logtech in December 2023. Universe
Palace, the resale shareholder, did not subscribe for or purchase the Secondary Offering Shares from the Company or otherwise
acquire them in connection with any fund-raising activities of the Company. The Secondary Offering Shares originated from part of
the equity stake in the Group previously held by one of the Group&rsquo;s founders. Accordingly, the circumstances under which
Universe Palace received the Secondary Offering Shares indicated that Universe Palace is a bona fide investor who purchased the
shares for its own investment purposes, instead of acting as a conduit of the Company to raise capital through share issuance.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><I><U>Factor 3: The Selling Shareholders&rsquo; Relationships
to the Company</U></I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Based on information provided by Universe Palace, it is beneficially
owned by an individual investor who is not affiliated with the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Other than Universe Palace&rsquo;s ownership of the Class
A Ordinary Shares, Universe Palace and its beneficial owner have no contractual, family, business or other relationships with the Company
or any of its directors and officers.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><I><U>Factor 4: The Amount of Shares Involved</U></I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">The number of Class A Ordinary Shares issued and outstanding
immediately prior to and after the initial public offering are currently expected to be 40,000,000 and 42,500,000 (assuming the over-allotment
option is not exercised), respectively. The Company seeks to register 1,200,000 Class A Ordinary Shares on behalf of Universe Palace under
the Registration Statement, which represents, respectively:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in">-</TD><TD>3.0% of the total number of Class A ordinary shares of the Company issued and outstanding immediately prior to the initial public
offering; and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in">-</TD><TD>approximately 2.8% of the total number of Class A ordinary shares of the Company issued and outstanding immediately after the initial
public offering.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">In comparison, 2,500,000 Class A Ordinary Shares are to be
offered in the Company&rsquo;s primary offering, representing approximately 5.9% of the total number of Class A Ordinary Shares of the
Company issued and outstanding immediately after the initial public offering. As the amount of Secondary Offering Shares is expected to
be less than half of the number of shares to be offered in the Company&rsquo;s primary offering, the Company submits that the amount of
Secondary Offering Shares is not of a magnitude which would suggest that Universe Palace is actually an underwriter selling on behalf
of the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><I><U>Factor 5: Whether the Selling Shareholders are in the
Business of Underwriting Securities</U></I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">The Company understands that Universe Palace has never been
in the business of underwriting securities and has never been a registered broker-dealer. Universe Palace confirmed to the Company that
it acquired the Company&rsquo;s shares for its own account for investment purposes and not with a view towards distribution, and has no
arrangement with any person to participate in the distribution of such securities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><I><U>Factor 6: Whether Under All the Circumstances it Appears
that the Selling Shareholders are Acting as a Conduit for the Company</U></I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">In addition to the circumstances and analysis set out above,
the Company further submits that (i) the Company has not entered into any underwriting relationships or arrangements with Universe Palace;
(ii) the Company has not and will not pay any commission or other payment to Universe Palace; and (iii) the Company will not receive any
proceeds from the proposed secondary offering by Universe Palace. (iv) the Company is not involved in and is not aware of any special
selling efforts or selling methods (such as investor presentations or road shows) to be carried out by or on behalf of Universe Palace
in relation to the proposed secondary offering. These circumstances are distinct from those involving a primary offering by or on behalf
of the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Accordingly, the Company respectfully submits that based
on the totality of facts and circumstances, the proposed secondary offering is a genuine secondary offering eligible to be made under
Rule 415(a)(1)(i) and that Universe Palace is not selling securities on behalf of the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>2.</B></FONT></TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>We note that throughout the forepart of your filing your share-related disclosures assume 40 million and 20 million pre-IPO Class A and B ordinary shares outstanding, respectively, as compared to the respective 20,000 and 10,000 share totals reflected in your financial statements and pro forma schedules. Please revise your filing to address this apparent inconsistency or advise.</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">In response to the Staff&rsquo;s comment, the Company has
revised the referenced disclosure on pages F-3 and F-37 of the Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Recent Sales of Unregistered Securities, page II-2</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>3.</B></FONT></TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Please update your disclosure in this section to reflect the issuance of your Class A ordinary shares including the issuance of shares to the selling stockholders or advise.</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">The Company respectfully submits that there has been no further
issuance of the Class A ordinary shares for value (other than the aforesaid redesignation of shares as Class A ordinary shares and share
subdivision) after the Company&rsquo;s issuance of the ordinary shares to Smart Logtech Holdings Limited as part of the consideration
for the acquisition of the entire equity interest of Reitar Capital Partners Limited on November 9, 2022, the details of which were disclosed
on page II-2 under Item 7 &ndash; Recent Sales of Unregistered Securities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">In response to the Staff&rsquo;s comments, the Company has
revised the referenced disclosure on page Alt-3 of the Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 4; Value: 2 -->
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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Exhibits</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>4.</B></FONT></TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>We refer you to the auditor consents at exhibits 23.1 and 23.2. Such consents refer to the filing as a Draft Registration Statement. Please have your auditors revise their consents to remove the reference to Draft.</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">In response to the Staff&rsquo;s comment, the auditors have
revised exhibits 23.1 and 23.2 of the Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">If you have any questions regarding the Revised
Draft Registration Statement, please contact the undersigned by phone at +852.3551.8513 or via e-mail at william.ho@morganlewis.com or
Ms. Louise L. Liu at +852.3551.8688 or via e-mail at louise.liu@morganlewis.com.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 60%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 40%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Very truly yours</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 60%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 4%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="width: 36%; border-bottom: black 1.5pt solid">/s/ William Ho</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">William Ho</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Partner</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">cc:</FONT></TD>
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Kin Chung Chan, Chairman and Chief Executive Officer, Reitar Logtech Holdings Limited</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Ka Chai Ng, Chief Financial Officer, Reitar Logtech
Holdings Limited</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Louise L. Liu, Esq., Partner, Morgan, Lewis &amp;
Bockius</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Ross David Carmel, Esq., Partner, Sichenzia Ross Ference
Carmel LLP</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">5</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

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