<SEC-DOCUMENT>0001213900-24-026580.txt : 20240426
<SEC-HEADER>0001213900-24-026580.hdr.sgml : 20240426
<ACCEPTANCE-DATETIME>20240327160202
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ACCESSION NUMBER:		0001213900-24-026580
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20240327

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			YY Group Holding Ltd.
		CENTRAL INDEX KEY:			0001985337
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-HELP SUPPLY SERVICES [7363]
		ORGANIZATION NAME:           	07 Trade & Services
		IRS NUMBER:				000000000

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		60 PAYA LEBAR ROAD #05-43 PAYA LEBAR SQ
		CITY:			SINGAPORE
		STATE:			U0
		ZIP:			409051
		BUSINESS PHONE:		66046896

	MAIL ADDRESS:	
		STREET 1:		60 PAYA LEBAR ROAD #05-43 PAYA LEBAR SQ
		CITY:			SINGAPORE
		STATE:			U0
		ZIP:			409051
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<SEQUENCE>1
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<P STYLE="margin: 0">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0.05pt; margin-bottom: 0"><U>VIA EDGAR</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 1pt; margin-bottom: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0; margin-bottom: 0">March 27, 2024</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 1pt; margin-bottom: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0; margin-bottom: 0">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0; margin-bottom: 0">Office of Trade &amp; Services</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0.1pt; margin-bottom: 0">U.S. Securities and
Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0.1pt; margin-bottom: 0">100 F Street,
NE</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0.1pt; margin-bottom: 0">Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0.1pt; margin-bottom: 0">Attn: Mr. Scott Anderegg, Ms. Lilyanna Peyser, Ms. Amy Geddes,
and Ms. Angela Lumley</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 1pt 0 0">&nbsp;</P>

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    <TD STYLE="width: 5%; font-size: 10pt; font-weight: bold">Re:</TD>
    <TD STYLE="width: 95%; font-size: 10pt; font-weight: bold">YY Group Holding Limited</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; font-weight: bold">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; font-weight: bold"><P STYLE="margin-top: 0; margin-bottom: 0">Registration Statement on Form F-1, as amended</P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0">File No. 333-275486</P></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0.55pt 0 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0.05pt; margin-bottom: 0">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0.95pt 0 0">&nbsp;</P>

<P STYLE="text-indent: 20pt; font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0.05pt; margin-bottom: 0">In accordance
with Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as
amended (the &ldquo;Act&rdquo;), the undersigned hereby joins in the request of YY Group Holding Limited that the effective date of the
above referenced Registration Statement be accelerated so as to permit it to become effective at 4:00 pm, Eastern Time, on March 29, 2024,
or as soon thereafter as practicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0.65pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 20pt; text-align: justify; margin-top: 0.05pt; margin-bottom: 0">Pursuant to Rule
460 of the General Rules and Regulations under the Act, the undersigned wishes to advise you that there will be distributed to each underwriter
or dealer, who is reasonably anticipated to participate in the distribution of the security, as many copies of the proposed form of preliminary
prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0.65pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 20pt; text-align: justify; margin-top: 0.05pt; margin-bottom: 0">The undersigned
confirms that it has complied and will continue to comply with, and it has been informed or will be informed by participating dealers
that they have complied or will comply with, Rule 15c2-8 promulgated under the Securities Exchange Act of 1934, as amended, in connection
with the above-referenced issue.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 5.4pt 0 5.7pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0">[<I>Signature Page Follows</I>]</P>

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    <TD>&nbsp;</TD>
    <TD COLSPAN="2"><FONT STYLE="font-size: 10pt">Very truly yours,</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 60%">&nbsp;</TD>
    <TD STYLE="width: 5%">&nbsp;</TD>
    <TD STYLE="width: 35%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2"><FONT STYLE="font-size: 10pt; color: #0D0D0D"><B>US Tiger Securities, Inc</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">By: </FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid"><FONT STYLE="font-size: 10pt"><I>/s/ </I>Tony Tian</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>Name: Tony Tian</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>Title: Head of Capital Markets</TD></TR>
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