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                                                            January 8, 2025

Ting Kin Cheung
Chief Executive Officer
Plutus Financial Group Limited
8/F, 80 Gloucester Road
Wan Chai, Hong Kong

       Re: Plutus Financial Group Limited
           Amendment No. 9 to Registration Statement on Form F-1
           Filed December 23, 2024
           File No. 333-276791
Dear Ting Kin Cheung:

     We have reviewed your amended registration statement and have the
following
comments.

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments. Unless
we note
otherwise, any references to prior comments are to comments in our October 31,
2024 letter.

Amendment No. 9 to Form F-1
General

1.     We note your statement that resale offers will be made at $5 per share
prior to the
       listing of your ordinary shares on the Nasdaq Capital Market, but that
successful
       listing of your shares on the Nasdaq Capital Market is a condition to
the closing of
       your underwritten primary offering and the secondary offering by your
selling
       stockholders. We also note that the sale of the Selling Stockholder
Ordinary Shares
       is conditioned upon the successful completion of the sale of the
Ordinary Shares by
       the Company in the underwritten primary offering. Please revise
Underwriting and
       where appropriate to identify the specific steps and timeline necessary
for the ordinary
       shares to start trading given the apparent inconsistency. In this
regard, identify what
       business and legal conditions, if any, must be met for resale shares to
count toward the
 January 8, 2025
Page 2

       public float other than having the registration statement declared
effective.
2.     Consistent with your disclosure on page 133, please revise your
disclosure on pages
       74 and 91 when discussing balances with related parties to clarify that
the margin loan
       to Mr. Cheung was settled by Mr. Cheung by way of cash repayment in late
       November of 2024.
       Please contact Marc Thomas at 202-551-3452 or Cara Lubit at 202-551-5909
if you
have questions regarding comments on the financial statements and related
matters. Please
contact John Stickel at 202-551-3324 or Todd Schiffman at 202-551-3491 with any
other
questions.



                                                             Sincerely,

                                                             Division of
Corporation Finance
                                                             Office of Finance
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