<SEC-DOCUMENT>0001929980-23-000194.txt : 20231011
<SEC-HEADER>0001929980-23-000194.hdr.sgml : 20231011
<ACCEPTANCE-DATETIME>20230911092822
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001929980-23-000194
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230911

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SIMPPLE LTD.
		CENTRAL INDEX KEY:			0001948697
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-FACILITIES SUPPORT MANAGEMENT SERVICES [8744]
		IRS NUMBER:				000000000

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		71 AYER RAJAH CRESCENT
		STREET 2:		#03-07
		CITY:			SINGAPORE
		STATE:			U0
		ZIP:			139951
		BUSINESS PHONE:		65 6816 2194

	MAIL ADDRESS:	
		STREET 1:		71 AYER RAJAH CRESCENT
		STREET 2:		#03-07
		CITY:			SINGAPORE
		STATE:			U0
		ZIP:			139951
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<html><head><title>simp_corresp.htm</title><!--Document created using EDGARMaster--></head><body style="TEXT-ALIGN: justify; FONT: 10pt times new roman; MARGIN-LEFT: 7%; MARGIN-RIGHT: 7%"><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp; </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;"><strong>SIMPPLE LTD.</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:center;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"><strong><u>VIA EDGAR&nbsp;</u></strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">September 11, 2023</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">U.S. Securities &amp; Exchange Commission </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">Division of Corporation Finance</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">Office of Finance</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">Washington, D.C. 20549</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">Attn: Cara Wirth and Dietrich King</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp; <table style="border-spacing:0;font-size:10pt;text-align:left;width:100%" cellpadding="0"> <tr style="height:15px"> <td id="del_td2688a6ce-b768-47bb-90b1-e3c89ee7be59~dfc24a" style="width:4%;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td> <td id="del_td33995f7a-6abe-4ccd-8308-e5fd254fddb1" style="width:4%;vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;margin:0px"><strong>Re: </strong></p></td> <td id="del_td48ef98cc-51d3-40fc-bcec-ea8ac47aa4d9~10b491"> <p style="font-size:10pt;font-family:times new roman;margin:0px"><strong>SIMPPLE LTD.</strong> </p> <p style="font-size:10pt;font-family:times new roman;margin:0px"><strong>Registration Statement on Form F-1</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"><strong>Filed April 3, 2023, as amended</strong></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"><strong>File No. 333-271067</strong></p></td></tr></table></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px 0px 0px 0in; TEXT-INDENT: 0.5in; text-align:justify;"><strong></strong>&nbsp;</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px 0px 0px 0in; TEXT-INDENT: 0.5in; text-align:justify;">Pursuant to Rule 461 under the Securities Act of 1933, as amended, SIMPPLE LTD. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 5:00 p.m. ET on September 12, 2023, or as soon as thereafter practicable.</p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td id="del_td3ec75e15-83b3-424b-adc6-aac9a2653e18" style="width:53%;"> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p></td> <td id="del_td9e435614-d937-4aeb-933e-36c0fa05e8b3" style="width:35%;vertical-align:top;"> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px 0px 0px 0in; text-align:justify;">Very truly yours,</p></td> <td id="del_td313aa474-d329-44be-9de4-32d0dd334007" style="width:12%;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td id="del_td92cd0ff5-ea48-49e1-89a3-1fecadf99d5b"> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p></td> <td id="del_td4b10904e-aef5-4015-b1b4-e9086be33621"> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p></td> <td id="del_td0e831372-4738-4b5d-806c-8a8717b6a159"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td id="del_td24bc5526-983c-44dc-a42f-ef4852c95206"> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p></td> <td id="del_tdb53e680d-4fd7-42c6-bcda-461ed3bfc878" style="BORDER-BOTTOM: 1px solid;vertical-align:top;"> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px 0px 0px 0in; text-align:justify;"><em>/s/ CHONG Jiexiang Aloysius</em></p></td> <td id="del_tda0d9c05a-cc72-41e3-ade8-c76c5aeac4bb"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td></tr> <tr style="height:15px"> <td id="del_tde66fabff-1508-4f0a-b979-69a31ca07ede"> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p></td> <td id="del_td17e6b72e-093e-471d-bce0-9fc3e2b9c1fc" style="vertical-align:top;"> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px 0px 0px 0in; text-align:justify;"><em>CHONG Jiexiang Aloysius</em> </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px 0px 0px 0in; text-align:justify;">Chief Executive Officer and Director</p></td> <td id="del_tdf55cdf4b-8899-4020-8596-2a5399f631b2"> <p style="font-size:10pt;font-family:times new roman;margin:0px">&nbsp;</p></td></tr></table> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">&nbsp;</p> <table style="border-spacing:0;text-align:left;font:10pt times new roman;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="width:4%;vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">cc:</p></td> <td id="del_td04fa30b2-8e89-4da0-9d07-1e08ace5183d" style="vertical-align:top;"> <p style="font-size:10pt;font-family:times new roman;margin:0px">Loeb &amp; Loeb LLP</p></td></tr> <tr style="height:15px"> <td id="del_tda12cdd11-3e04-46d0-ac3c-429f9f5452c2"> <p style="font-size:10pt;font-family:times new roman;margin:0px;text-indent:30px">&nbsp;</p></td> <td id="del_td574f9482-ff52-40ea-b1c9-549c5314d28f"> <p style="font-size:10pt;font-family:times new roman;margin:0px">Hunter Taubman Fischer &amp; Li LLC</p></td></tr></table>&nbsp;<body>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
