<SEC-DOCUMENT>0001213900-23-055316.txt : 20241007
<SEC-HEADER>0001213900-23-055316.hdr.sgml : 20241007
<ACCEPTANCE-DATETIME>20230707083211
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001213900-23-055316
CONFORMED SUBMISSION TYPE:	DRSLTR
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230707

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Trident Digital Tech Holdings Ltd.
		CENTRAL INDEX KEY:			0001983550
		ORGANIZATION NAME:           	07 Trade & Services
		IRS NUMBER:				000000000

	FILING VALUES:
		FORM TYPE:		DRSLTR

	BUSINESS ADDRESS:	
		STREET 1:		8 TEMASEK BOULEVARD #24-03
		STREET 2:		SUNTEC TOWER THREE
		CITY:			SINGAPORE
		STATE:			U0
		ZIP:			038988
		BUSINESS PHONE:		(65)65136868

	MAIL ADDRESS:	
		STREET 1:		8 TEMASEK BOULEVARD #24-03
		STREET 2:		SUNTEC TOWER THREE
		CITY:			SINGAPORE
		STATE:			U0
		ZIP:			038988

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Trident Digital Tech Holdings Ltd.
		DATE OF NAME CHANGE:	20230629
</SEC-HEADER>
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    <TD STYLE="width: 38%; padding-left: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Hogan Lovells</FONT></TD></TR>
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    <TD STYLE="padding-left: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">T &#38651;&#35441; +852 2219 0888</FONT></TD></TR>
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    <TD STYLE="padding-left: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">F &#20659;&#30495; +852 2219 0222</FONT></TD></TR>
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    <TD STYLE="padding-left: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">DX No 225017 Wanchai 1</FONT></TD></TR>
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    <TD STYLE="padding-right: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-left: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">www.hoganlovells.com</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">7
July 2023</FONT></TD>
    <TD STYLE="padding-left: 5.4pt">&nbsp;</TD></TR>
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    <TD STYLE="vertical-align: top; padding-right: 5.4pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-left: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Confidential Submission via EDGAR</B></FONT></TD>
    <TD STYLE="padding-left: 5.4pt; text-indent: 65.2pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Draft Registration Statement</FONT></TD>
    <TD STYLE="padding-left: 5.4pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Securities and Exchange Commission</FONT></TD>
    <TD STYLE="padding-left: 5.4pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Division of Corporation Finance</FONT></TD>
    <TD STYLE="padding-left: 5.4pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">100 F Street, N.E.</FONT></TD>
    <TD STYLE="padding-left: 5.4pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Washington, D.C. 20549</FONT></TD>
    <TD STYLE="padding-left: 5.4pt">&nbsp;</TD></TR>
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  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 5%; text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Re:</B></FONT></TD>
    <TD STYLE="width: 95%; text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Trident
Digital Tech Holdings Ltd (CIK No. 0001983550)</B></FONT></TD></TR>
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    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Confidential Submission of the Draft Registration Statement on Form F-1</U></B></FONT></TD></TR>
  </TABLE>

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    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">Dear Sir/Madam,</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">On behalf of Trident
    Digital Tech Holdings Ltd, an exempted company incorporated in the Cayman Islands with limited liability (the &ldquo;<B>Company</B>&rdquo;),
    we are hereby submitting a draft registration statement on Form&nbsp;F-1&nbsp;(the &ldquo;<B>Draft Registration Statement</B>&rdquo;)
    for confidential&nbsp;non-public&nbsp;review by the staff of the Securities and Exchange Commission (the &ldquo;<B>Commission</B>&rdquo;)
    pursuant to the Jumpstart Our Business Startups Act, as amended (the &ldquo;<B>JOBS Act</B>&rdquo;). The Draft Registration Statement
    relates to the initial public offering of the Company&rsquo;s Class B ordinary shares, par value US$0.00001 per share, to be represented&nbsp;by
    American depositary shares (&ldquo;<B>ADSs</B>&rdquo;). The Company confirms that it is an &ldquo;emerging growth company&rdquo; as defined
    in the JOBS Act and its securities have not been previously sold pursuant to an effective registration statement under the Securities
    Act of 1933, as amended. The Company also confirms that it will publicly file the registration statement and the&nbsp;non-public&nbsp;draft
    registration statements previously submitted on a confidential basis at least 15 days prior to any road show in connection with the offering.
    A registration statement on Form&nbsp;F-6&nbsp;relating to the ADSs will be filed with the Commission in due course.</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">The Company has included
    in this submission its audited consolidated financial statements as of December&nbsp;31, 2021 and 2022 and for each of the two years ended
    December&nbsp;31, 2021 and 2022.</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-size: 6pt">Hogan Lovells
    is an affiliated business of Hogan Lovells International LLP, a limited liability partnership registered in England and Wales.</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-size: 6pt">&nbsp;</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-size: 6pt">Hogan Lovells
    is part of an international legal practice that includes Hogan Lovells International LLP, Hogan Lovells US&nbsp;LLP and their affiliated
    businesses, with offices in: Alicante Amsterdam Baltimore Beijing Birmingham Boston Brussels Colorado&nbsp;Springs Denver Dubai Dublin
    Dusseldorf Frankfurt Hamburg Hanoi Ho&nbsp;Chi&nbsp;Minh&nbsp;City Hong&nbsp;Kong Houston Johannesburg London Los&nbsp;Angeles Luxembourg
    Madrid Mexico&nbsp;City Miami Milan Minneapolis Monterrey Munich New&nbsp;York Northern&nbsp;Virginia Paris Philadelphia Rome San&nbsp;Francisco
    S&atilde;o&nbsp;Paulo Shanghai Silicon&nbsp;Valley Singapore Sydney Tokyo Warsaw Washington,&nbsp;D.C. Associated&nbsp;Offices: Budapest
    Jakarta Riyadh Shanghai&nbsp;FTZ Ulaanbaatar. Business Services Centers: Johannesburg Louisville. Legal Services Center: Berlin.</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-size: 6pt">&nbsp;</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-size: 6pt">The word &ldquo;partner&rdquo;
    is used to describe a partner or member of Hogan Lovells International LLP, Hogan Lovells US&nbsp;LLP or any of their affiliated
    entities or any employee or consultant with equivalent standing. Certain individuals, who are designated as partners, but who are
    not members of Hogan Lovells International LLP, do not hold qualifications equivalent to members. For more information about Hogan
    Lovells, the partners and their qualifications, see www.hoganlovells.com.</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-size: 6pt">&nbsp;</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-size: 6pt">Hogan Lovells
    is a member of the Pacific Rim Advisory Council with member offices in: Argentina Australia Brazil Canada Chile China&nbsp;(Mainland)
    Colombia France Hong&nbsp;Kong India Indonesia Japan Korea Malaysia Mexico Netherlands New&nbsp;Zealand Peru Philippines Singapore
    Taiwan Thailand USA Venezuela.</FONT></P></TD>
    <TD ROWSPAN="34" STYLE="vertical-align: top; width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD ROWSPAN="34" STYLE="vertical-align: top; width: 22%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 6pt"><B>Partners</B></FONT></P>
                                                             <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 6pt">&nbsp;</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 6pt">M Lin</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 6pt">O Chan</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 6pt">D Y C So</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 6pt">C J Dobby</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 6pt">M D R Parsons</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 6pt">N W O Tang</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 6pt">E I Low*</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 6pt">J P Kwan</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 6pt">S K S Li</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 6pt">L H S Leung</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 6pt">A J McGinty</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 6pt">L Davidson</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 6pt">A Croke</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 6pt">J E M Leitch</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 6pt">B A Phillips</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 6pt">T Liu</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 6pt">&nbsp;</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 6pt"><B>Counsel</B></FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 6pt">&nbsp;</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 6pt">A D E Cobden</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 6pt">K K S Wong</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 6pt">J S F Yim</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 6pt">J Leung</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 6pt">D Lau</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 6pt">S Suen</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 6pt">J Cheng</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 6pt">&nbsp;</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 6pt"><B>Foreign Legal<BR>
    Consultants</B></FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 6pt">&nbsp;</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 6pt">S Tang</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 6pt">(New York, USA)</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 6pt">B Kostrzewa</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 6pt">(District of Columbia, USA)</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 6pt">&nbsp;</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 6pt">*Notary Public</FONT></P></TD>
    <TD STYLE="width: 1%">&nbsp;</TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white">&nbsp;&nbsp;</P>

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

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><FONT STYLE="background-color: white">Should
you have any questions about the Draft Registration Statement, please contact me by telephone at (852) 2840 5026 (office) or via email
at&nbsp;stephanie.tang@hoganlovells.com, or Chris Zhao, partner at Marcum Asia CPAs LLP (&ldquo;<B>Marcum</B>&rdquo;), by telephone at
(86) 139 2605 0901 or via email at&nbsp;Chris.Zhao@marumasia.com. Marcum is the independent registered public accounting firm of the
Company.</FONT></P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="background-color: white">Sincerely
yours,</FONT></P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; width: 40%; text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">/s/ Stephanie
    Tang</FONT></TD>
    <TD STYLE="width: 60%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: justify; font-size: 10pt">Stephanie Tang</TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

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

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="background-color: white">Soon Huat
Lim, Chief Executive Officer, Trident Digital Tech Holdings Ltd</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="background-color: white">Chris Zhao,
Partner, Marcum Asia CPAs LLP </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="background-color: white">Ross
David Carmel, Esq., Partner, Carmel, Milazzo &amp; Feil LLP</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Barry P. Biggar, Esq., Partner, Carmel, Milazzo &amp; Feil LLP</P>

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

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