CORRESP 1 filename1.htm

PTL Limited 

September 26, 2024

Via EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Trade & Services

100 F Street, NE

Washington, D.C., 20549

Re:	PTL Limited
	Registration Statement on Form F-1, as amended (File No. 333-281097)
	Request for Acceleration of Effectiveness

Ladies and Gentlemen:

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, PTL Limited hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-1 (the “Registration Statement”) be accelerated and that the Registration Statement become effective at 5:15 p.m., Eastern Time, on September 30, 2024, or as soon thereafter as practicable.

	Very truly yours,
	PTL Limited
	By:	/s/ Ying Ying, Chow
	Name:	Ying Ying, Chow
	Title:	Chief Executive Officer and Director

cc:	Mengyi “Jason” Ye, Esq.
	Ortoli Rosenstadt LLP