<SEC-DOCUMENT>0001213900-24-049666.txt : 20250131
<SEC-HEADER>0001213900-24-049666.hdr.sgml : 20250131
<ACCEPTANCE-DATETIME>20240604161021
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001213900-24-049666
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20240604

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CTRL GROUP Ltd
		CENTRAL INDEX KEY:			0001969928
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-ADVERTISING AGENCIES [7311]
		ORGANIZATION NAME:           	07 Trade & Services
		IRS NUMBER:				000000000

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		UNIT F, 12/F KAISER ESTATE PHASE 1
		STREET 2:		41 MAN YUE STREET
		CITY:			HUNGHOM, KOWLOON
		STATE:			K3
		ZIP:			HKG
		BUSINESS PHONE:		85231074887

	MAIL ADDRESS:	
		STREET 1:		UNIT F, 12/F KAISER ESTATE PHASE 1
		STREET 2:		41 MAN YUE STREET
		CITY:			HUNGHOM, KOWLOON
		STATE:			K3
		ZIP:			HKG
</SEC-HEADER>
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"><IMG SRC="image_001.jpg" ALT=""></P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 4.5in; text-indent: 0.5in">June 4, 2024</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>VIA EDGAR</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">U.S. Securities and Exchange Commission</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 Trade &amp; Services</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 CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="padding-right: 0pt; width: 0in"></TD><TD STYLE="padding-right: 0pt; width: 0.5in; text-align: left">Attn:</TD><TD STYLE="padding-right: 0pt; text-align: justify">Brian Fetterolf</TD>
</TR></TABLE>

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

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="padding-right: 0pt; width: 0.5in"></TD><TD STYLE="padding-right: 0pt; width: 0.5in; text-align: left"><B>Re:</B></TD><TD STYLE="padding-right: 0pt; text-align: justify"><B>CTRL Group Limited</B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in"><B>Amendment No. 1 to Registration Statement
on Form F-1</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in"><B>Filed May 14, 2024</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in"><B><U>File No. 333-277949</U></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">Ladies and Gentlemen:</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">On behalf of our client, CTRL
Group Limited, a British Virgin Islands holding company (the &ldquo;<B><I>Company</I></B>&rdquo;), we are responding to the comments of
the staff (the &ldquo;<B><I>Staff</I></B>&rdquo;) of the Securities and Exchange Commission (the &ldquo;<B><I>Commission</I></B>&rdquo;)
contained in the letter dated May 23, 2024 (the &ldquo;<B><I>Comment Letter</I></B>&rdquo;), relating to the above referenced Registration
Statement on Form F-1, as amended (the &ldquo;<B><I>Registration Statement</I></B>&rdquo;). Concurrently with the submission of this letter,
the Company is filing Amendment No. 2 to the Registration Statement (&ldquo;<B><I>Amendment No. 2</I></B>&rdquo;).</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Set forth below are the Company&rsquo;s
responses to the Staff&rsquo;s comments. The Staff&rsquo;s comments are repeated below in bold and are followed by the Company&rsquo;s
responses. Page references in the text of this response letter correspond to the page numbers of Amendment No. 2. In addition to addressing
the comments raised by the Staff in its letter, the Company has revised the Registration Statement to update other disclosures.</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"><U>Amendment No. 1 to Registration Statement on Form F-1 filed May
14, 2024 </U></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"><I><U>Executive Compensation, page 89</U></I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&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="padding-right: 0pt; width: 0"></TD><TD STYLE="padding-right: 0pt; width: 27pt"><FONT STYLE="font-size: 10pt"><B>1.</B></FONT></TD><TD STYLE="padding-right: 0pt; text-align: justify"><B>Revise to update this discussion for the fiscal year ended March 31, 2024, consistent with Item 6.B.
of Form 20-F. This comment also applies to your related party transaction disclosure on page 91. Refer to Item 7.B. of Form 20-F.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify"><B><U>Response</U>:</B> The Company
acknowledges the Staff&rsquo;s comment and has revised the executive compensation and related party transaction disclosure to include
information for the period ended March 31, 2024, on pages 90 and 92 of Amendment No.2.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify; text-indent: -27pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify; text-indent: -27pt"><B></B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify; text-indent: -27pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify; text-indent: -27pt"><B><IMG SRC="image_001.jpg" ALT=""></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify; text-indent: -27pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify; text-indent: -27pt"><U>General</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify; text-indent: -27pt"><B>&nbsp;</B></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="padding-right: 0pt; width: 0"></TD><TD STYLE="padding-right: 0pt; width: 27pt"><B>2.</B></TD><TD STYLE="padding-right: 0pt; text-align: justify"><B>We note that you are registering for resale the shares that your existing shareholder Shum Tsz Cheung
sold to certain selling shareholders in February 2024. Please advise as to (i) why your controlling shareholder determined to sell shares
in February, the relationship of the shareholders to your controlling shareholder and how the price was determined, (ii) why the resale
offering is being registered at this time, (iii) whether the resale offering is being registered at this time to satisfy any Nasdaq listing
requirements, (iv) how you determined the number of ordinary shares being registered in connection with the resale offering, (v) how the
selling shareholders were selected to participate in this resale offering, and (vi) why you and the underwriter believe the you will be
able to successfully place the securities to be sold in the initial public offering and facilitate the creation of a public market in
your securities, despite the availability of the shares that the selling shareholders could attempt to offer and sell into such market
once trading commences, all with a view to understanding whether the resale portion of the offering should be deemed an indirect primary
being conducted by or on behalf of the issuer. Refer to Question 612.09 of the Securities Act Rules Compliance and Disclosure Interpretations.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify"><B><U>Response</U>:</B> The Company acknowledges
the Staff&rsquo;s comment and, after careful analysis, does not believe that the resale portion of the offering should be deemed an indirect
primary offering being conducted by or on behalf of the issuer. In arriving at this conclusion, the Company has analyzed the six enumerated
factors contained in Question 612.09 of the Securities Act Rules Compliance and Disclosure Interpretations (&ldquo;<B>C&amp;DI.612.09</B>&rdquo;),
as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify"><B>Background</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify">On February 27, 2024, Mr. Shum Tsz Cheung
sold an aggregate of 1,750,000 of the Company&rsquo;s Ordinary Shares (the &ldquo;<B><I>Shares</I></B>&rdquo;) to Ace Mind Group Limited,
Mr. Chui Bing Sun, Mr. Ma Ka Wing, and Mr. Yeung Kwun Wai Waiman (each, a &ldquo;<B><I>Selling Shareholder</I></B>&rdquo; and, collectively,
the &ldquo;<B><I>Selling Shareholders</I></B>&rdquo;) in arm&rsquo;s-length transactions. Ace Mind Group Limited, Mr. Chui Bing Sun and
Mr. Ma Ka Wing each purchased 500,000 of the Shares, and Mr. Yeung Kwun Wai Waiman purchased 250,000 of the Shares. The Shares were purchased
by the Selling Shareholders at a purchase price of US$1.00 per share, for total consideration of US$1,750,000 paid to Mr. Shum Tsz Cheung.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify"><B>Factor 1: How Long the Selling Shareholders
Have Held the Shares</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify">Each of the Selling Shareholders has
held their Shares since purchased on February 27, 2024. Since that time, the Selling Shareholders have not sold or otherwise disposed
of any of the Shares. The holding period for the Shares establishes that the Selling Shareholders acquired the Shares for investment purposes
and not for the purpose of resale. The actions of the Selling Shareholders do not demonstrate an intent to distribute the Shares on behalf
of the Company, or that the Selling Shareholders are acting as underwriters.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify"><B>Factor 2: Circumstances under which
the Selling Shareholders Acquired the Shares</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify">As mentioned above, on February 27, 2024,
Mr. Shum Tsz Cheung sold the Shares to the Selling Shareholders in arm&rsquo;s-length transactions, for total consideration of US$1,750,000.
Mr. Shum Tsz Cheung sold the Shares to the Selling Shareholders to raise money for other personal investment opportunities and business
purposes.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify">&nbsp;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify">None of the Selling Shareholders have
entered into an underwriting relationship or arrangement with the Company and will not receive any commission or other payment from the
Company in connection with the resale of the Shares, if any. In addition, the Company will not receive any proceeds from the resale of
the Shares, if any, by the Selling Shareholders. The Company believes 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 27pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify">Furthermore, Rule 100 of Regulation M
defines a &ldquo;distribution&rdquo; as &ldquo;an offering of securities, whether or not subject to registration under the Securities
Act, that is distinguished from ordinary trading transactions by the magnitude of the offering <B><I>and </I></B>the presence of special
selling efforts and selling methods.&rdquo; The Company is not aware of any evidence that would suggest that any such special selling
efforts or selling methods, such as investor presentations or road shows, by or on behalf of the Selling Shareholders that have or are
intended to take place if the Registration Statement is declared effective.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify"><B>Factor 3: The Selling Shareholders&rsquo;
Relationship to the Company</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify">The Company does not have a relationship
with any of the Selling Shareholders, and none of the Selling Shareholders are an affiliate of the Company. Further, the Company does
not have an underwriting relationship with the Selling Shareholders or any contractual, legal, or other relationship that would control
the timing, nature or amount of resales of the Shares following the effectiveness of the Registration Statement, or even whether any such
Shares are resold at all under the Registration Statement. To the Company&rsquo;s knowledge, at no time has any of the Selling Shareholders
been affiliated with or acted as a securities broker-dealer or representative thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify">The Company does not believe that the
registration rights that the Company granted to the Selling Shareholders are indicative of any desire of the Selling Shareholders to sell
or distribute the resale shares on behalf of the Company. The Company did not grant the registration rights for purpose of conducting
an indirect primary offering. At the time Mr. Shum Tsz Cheung sold the Shares to the Selling Shareholders, there was a mutual understanding
between Mr. Shum Tsz Cheung and the Selling Shareholders that the Shares would be registered to provide greater flexibility for the Selling
Shareholders to exit following the Company&rsquo;s initial public offering. To the extent that the Selling Shareholders sell the any of
the Shares, the Selling Shareholders will retain all proceeds from such sales and the Company will not receive any of the proceeds from
the resales.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify"><B>Factor 4: Amount of Shares Involved</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify">The total number of Shares registered
for resale by the Selling Shareholders is 1,750,000, representing 13.46% of the Company&rsquo;s issued and outstanding shares as of the
date hereof. None of the Selling Shareholders individually holds or is seeking to register more than 5% of the outstanding shares of the
Company. To the Company&rsquo;s knowledge, there is no relationship between any of the Selling Shareholders, or any arrangement or agreement
between the Selling Shareholders with respect to the resale of the Shares, and the Selling Shareholders are not acting as a group.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify"><B></B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><B><IMG SRC="image_001.jpg" ALT="">&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify"><B>Factor 5: Whether the Selling Shareholders
are in the Business of Underwriting Securities</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify">To the Company&rsquo;s knowledge, the
Selling Shareholders are not, nor have they ever been, in the business of underwriting securities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify"><B>Factor 6: Whether under All the Circumstances
it Appears that the Selling Shareholders are Acting as a Conduit for the Company</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify">The Company respectfully submits that
the circumstances of the resale offering do not demonstrate that the Selling Shareholders are selling the Shares on behalf of the Company.
The Company will receive no portion of the proceeds from any resales of the Shares. No Selling Shareholder acquired the Shares under circumstances
that would indicate that it was receiving compensation from the Company in connection with the resale of the Shares, or that the Company
has any financial interest in the resale of the Shares. Additionally, there is no evidence of special selling efforts or selling methods
that would suggest a view to &ldquo;distribution.&rdquo; Finally, to the Company&rsquo;s knowledge, the Selling Shareholders are not in
the business of underwriting securities. In light of the foregoing, the Company respectfully advises the Staff that it does not believe
the Selling Shareholders are acting as underwriters on behalf of, or as a conduit for, the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify">Now that the Company has provided its
analysis of the six enumerated factors contained in C&amp;DI.612.09, the Company will respond to the specific questions in the Staff&rsquo;s
comment:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="padding-right: 0pt; width: 27pt"></TD><TD STYLE="padding-right: 0pt; width: 0.5in; text-align: left"><FONT STYLE="font-size: 10pt"><B><I>(i)</I></B></FONT></TD><TD STYLE="padding-right: 0pt; text-align: justify"><B><I>Why your controlling shareholder determined to sell
shares in February, the relationship of the shareholders to your controlling shareholder and how the price was determined.</I></B></TD>
</TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify">Prior to selling the Shares to
the Selling Shareholders, Mr. Shum Tsz Cheung held 6,630,000 of the Company&rsquo;s Ordinary Shares (post-split), representing 51% of
the Company&rsquo;s total outstanding Shares. He determined to sell the Shares to the Selling Shareholders in February to raise money
for other personal investment opportunities and business purposes..</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 10.15pt 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify">Mr. Shum Tsz Cheung&rsquo;s relationships
with the Selling Shareholders are as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.25in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><B><I>Ace Mind Group Limited</I></B>,
a limited liability company incorporated in the British Virgin Islands in 2013, is an investment holding company wholly owned by Mr. Tang
Ho Wai (Howard). Ace Mind Group Limited does not conduct any business other than as a holding company. Mr. Tang Ho Wai (Howard) is a merchant
engaged in the equity and property investment and money lending business. Mr. Tang Ho Wai (Howard) and Mr. Shum Tsz Cheung are personal
friends.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><B><I>Mr. Chui Bing Sun</I></B>, an experienced
equity investor, and Mr. Shum Tsz Cheung are personal friends and have had previous business dealings.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><B><I>Mr. Ma Ka Wing</I></B>, an experienced
equity investor, and Mr. Shum Tsz Cheung are personal friends and business partners.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><B><I>Mr. Yeung Kwun Wai Waiman</I></B>,
an experienced equity investor, and Mr. Shum Tsz Cheung, are personal friends and business partners.</P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I><IMG SRC="image_001.jpg" ALT=""></I></B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify">The per share purchase price was negotiated
with the Selling Shareholders in arms-length transactions. In each instance, the parties agreed that US$1.00 per share was fair and reasonable,
taking into consideration the Company&rsquo;s net asset value with a premium.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 10.15pt 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top">
<TD STYLE="padding-right: 0pt; width: 27pt"></TD><TD STYLE="padding-right: 0pt; width: 0.5in"><FONT STYLE="font-size: 10pt"><B><I>(ii)</I></B></FONT></TD><TD STYLE="text-align: justify; padding-right: 0pt"><B><I>Why the resale offering is being registered at this time</I></B></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 0pt 27pt; text-align: justify">There was a mutual understanding between
Mr. Shum Tsz Cheung and the Selling Shareholders that the Shares would be registered to provide greater flexibility for the Selling Shareholders
to exit following the Company&rsquo;s initial public offering. The Shares are being registered at this time because the lead underwriter
of the Company&rsquo;s initial public offering did not require lock-ups for shareholders owning 5% or more of the Company. Additionally,
no lock-up terms were negotiated between the Company and the Selling Shareholders before the sales of the Shares from Mr. Shum Tsz Cheung
to the Selling Shareholders occurred. Registering the Shares at this time provides greater flexibility for the resale shareholders to
exit upon our initial public offering.</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top">
<TD STYLE="padding-right: 0pt; width: 27pt"></TD><TD STYLE="padding-right: 0pt; width: 0.5in"><FONT STYLE="font-size: 10pt"><B><I>(iii)</I></B></FONT></TD><TD STYLE="text-align: justify; padding-right: 0pt"><B><I>Whether the resale offering is being registered at this time to satisfy
any Nasdaq listing requirements </I></B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 10.15pt 0pt 1in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify">The resale offering is not being registered
at this time solely to satisfy any Nasdaq listing requirements. The purpose of the registration is to facilitate the selling of the Shares
by the Selling Shareholders in accordance with applicable securities regulations. The Company&rsquo;s listing on Nasdaq may have certain requirements
related to the registration of securities for resale, but the decision to register the offering is primarily driven by regulatory compliance
and providing liquidity for the Selling Shareholders.</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top">
<TD STYLE="padding-right: 0pt; width: 27pt"></TD><TD STYLE="padding-right: 0pt; width: 0.5in"><FONT STYLE="font-size: 10pt"><B><I>(iv)</I></B></FONT></TD><TD STYLE="text-align: justify; padding-right: 0pt"><B><I>How you determined the number of ordinary shares being registered in connection
with the resale offering</I></B></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 0pt 27pt; text-align: justify">The Company plans to register all the
Shares held by the Selling Shareholders which they purchased from Mr. Shum Tsz Cheung. There was a mutual understanding between Mr. Shum
Tsz Cheung and the Selling Shareholders that the Shares would be registered to provide greater flexibility for the Selling Shareholders
to exit following the Company&rsquo;s initial public offering</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top">
<TD STYLE="padding-right: 0pt; width: 27pt"></TD><TD STYLE="padding-right: 0pt; width: 0.5in"><FONT STYLE="font-size: 10pt"><B><I>(v)</I></B></FONT></TD><TD STYLE="text-align: justify; padding-right: 0pt"><B><I>How the selling shareholders were selected to participate in this resale
offering</I></B></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 0pt 27pt; text-align: justify">As previously mentioned, there was a
mutual understanding between Mr. Shum Tsz Cheung and the Selling Shareholders that the Shares would be registered to provide greater flexibility
for the Selling Shareholders to exit following the Company&rsquo;s initial public offering. The Selling Shareholders were selected to
participate in this resale offering because (i) the lead underwriter of our initial public offering did not require lock-ups for shareholders
owning 5% or more of the Company, and no lock-up terms were negotiated between the Company and the Selling Shareholders before the sales
of the Shares from Mr. Shum Tsz Cheung to the Selling Shareholders occurred, (ii) none of the Selling Shareholders are an affiliate of
the Company, and (iii) the number of Shares held by each Selling Shareholder is less than 5% of the outstanding shares of the Company,
which the company believes is less likely to cause fluctuations in the market price of its Ordinary Shares following the initial public
offering.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -0.5in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: left; text-indent: 0pt"><IMG SRC="image_001.jpg" ALT=""></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top">
<TD STYLE="padding-right: 0pt; width: 27pt"></TD><TD STYLE="padding-right: 0pt; width: 0.5in"><FONT STYLE="font-size: 10pt"><B><I>(vi)</I></B></FONT></TD><TD STYLE="text-align: justify; padding-right: 0pt"><B><I>Why you and the underwriter believe the you will be able to successfully
place the securities to be sold in the initial public offering and facilitate the creation of a public market in your securities, despite
the availability of the shares that the selling shareholders could attempt to offer and sell into such market once trading commences,
all with a view to understanding whether the resale portion of the offering should be deemed an indirect primary being conducted by or
on behalf of the issuer. Refer to Question 612.09 of the Securities Act Rules Compliance and Disclosure Interpretations</I></B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 10.15pt 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify">The Company respectfully advises
the Staff that potential investors of the initial public offering are aware of the resale as disclosed in the Registration Statement,
of which the resale prospectus is a part. The lead underwriter in our initial public offering, Revere Securities LLC (&ldquo;<B><I>Revere</I></B>&rdquo;),
has received the expressed interest and demand for approximately 2,000,000 of the Company&rsquo;s Ordinary Shares at a price between $4.00
and $5.00 per Ordinary Share, as disclosed in Amendment No. 2. In addition, neither the Company nor Revere are currently aware of imminent
sellers amongst the Selling Shareholders. Therefore, the Company believes it will be able to successfully place the securities to be sold
in the initial public offering and facilitate the creation of a public market in the Company&rsquo;s securities, despite the availability
of the Shares that the Selling Shareholders could attempt to offer and sell into such market once trading commences. If sufficient demand
remains in place, the overallotment option will be an important component of the Company&rsquo;s initial public offering to provide stability
to the post-IPO stock price..</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&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="padding-right: 0pt; width: 0"></TD><TD STYLE="padding-right: 0pt; width: 27pt"><FONT STYLE="font-size: 10pt"><B>3.</B></FONT></TD><TD STYLE="text-align: justify; padding-right: 0pt"><B><I>We note your disclosure on the resale prospectus cover page that &ldquo;the
Selling Shareholders will sell at a price between US$[_] and US$[_] per Ordinary Share, the price at which we sell shares in our public
offering,&rdquo; as well as your disclosure that &ldquo;[n]o sales of the Ordinary Shares covered by this prospectus shall occur until after
the closing of our initial public offering.&rdquo; Please revise to ensure consistency throughout the prospectus and clarify that sales
will not occur until after the completion of your initial public offering, if true, and that such sales will occur at &ldquo;prevailing
market prices or in negotiated transactions . . . ,&rdquo; as you indicate. In this regard, we further note your disclosure on page Alt-5
of the agreed-upon lock-up period with the selling shareholders, which appears to require a trading market on Nasdaq in the event that
the selling shareholders sell their shares prior to the expiration of the lock-up period.</I></B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 6.55pt 0pt 0; text-align: justify"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify"><B><I>Additionally, on the resale prospectus
cover page, please include a placeholder for the initial public offering price of your ordinary shares and the most recent trading price
of your ordinary shares on Nasdaq. Also confirm that you will include such information in the Rule 424(b) prospectus filed in connection
with the resale offering. Refer to Instruction 2 to Item 501(b)(3) of Regulation S-K.</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt; text-align: justify"><B><U>Response</U>:</B> The Company acknowledges
the Staff&rsquo;s comment and has revised the disclosure in Amendment No. 2 to consistently reflect that sales by the Selling Shareholders
will not occur until after the completion of the initial public offering and that such sales will occur at prevailing market prices or
in negotiated transactions, as well as including a placeholder for the public offering price of the Company&rsquo;s ordinary shares, and
the most recent trading price of the Company&rsquo;s ordinary shares on Nasdaq. Furthermore, we confirm that the latter information will
be included in the Rule 424(b) prospectus filed in connection with the resale offering, as instructed by Item 501(b)(3) of Regulation
S-K.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27pt">We thank the Staff for its
review of the foregoing and believe Amendment No. 2 and the responses herein address the Staff&rsquo;s comments. If we can provide any
further assistance, please do not hesitate to contact the undersigned.</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="padding-right: 0pt; width: 60%; text-underline-color: black">&nbsp;</TD>
    <TD STYLE="padding-right: 0pt; width: 40%; text-underline-color: black"><FONT STYLE="font-family: Times New Roman, Times, Serif">Sincerely yours,</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 0pt; text-underline-color: black">&nbsp;</TD>
    <TD STYLE="padding-right: 0pt; text-underline-color: black">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 0pt; text-underline-color: black">&nbsp;</TD>
    <TD STYLE="padding-right: 0pt; text-underline-color: black"><FONT STYLE="font-family: Times New Roman, Times, Serif">THE CRONE LAW GROUP P.C.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 0pt; text-underline-color: black">&nbsp;</TD>
    <TD STYLE="padding-right: 0pt; text-underline-color: black">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 0pt; text-underline-color: black">&nbsp;</TD>
    <TD STYLE="padding-right: 0pt; border-bottom: Black 1.5pt solid; text-underline-color: black"><FONT STYLE="font-family: Times New Roman, Times, Serif"><I>/s/ Eric Mendelson</I></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 0pt; text-underline-color: black">&nbsp;</TD>
    <TD STYLE="padding-right: 0pt; text-underline-color: black"><FONT STYLE="font-family: Times New Roman, Times, Serif">Eric Mendelson</FONT></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 3.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="padding-right: 0pt; width: 0in"></TD><TD STYLE="padding-right: 0pt; width: 0.5in; text-align: left">cc:</TD><TD STYLE="padding-right: 0pt; text-align: justify">Lau Chi Fung</TD>
</TR></TABLE>

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

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

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

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">6</P>

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

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

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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
