CORRESP 1 filename1.htm

March 19, 2025

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

Attn: Ms. Aliya Ishmukhamedova

Re:	ARB IOT Group Limited
	Registration Statement on Form F-3
	File No.: 333-285785

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request the acceleration of the effective date of the above-referenced Registration Statement of ARB IOT Group Limited (the “Company”) so that it will become effective at 5:00 p.m., Eastern Time, on Friday, March 21, 2025, or as soon thereafter as practicable.

Please contact Kevin (Qixiang) Sun of Bevilacqua PLLC, counsel to the Company, at (202) 869-0888, ext. 101, to provide notice of effectiveness, or if you have any questions or concerns regarding the foregoing. We appreciate your assistance in this matter.

Very truly yours,
ARB IOT GROUP LIMITED
/s/ Dato’ Sri Liew Kok Leong
By:	Dato’ Sri Liew Kok Leong
Title:	Chief Executive Officer