<SEC-DOCUMENT>0001213900-24-046619.txt : 20240524
<SEC-HEADER>0001213900-24-046619.hdr.sgml : 20240524
<ACCEPTANCE-DATETIME>20240524160109
ACCESSION NUMBER:		0001213900-24-046619
CONFORMED SUBMISSION TYPE:	RW
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20240524
DATE AS OF CHANGE:		20240524

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Linkers Industries Ltd
		CENTRAL INDEX KEY:			0001972074
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRONIC COMPONENTS & ACCESSORIES [3670]
		ORGANIZATION NAME:           	04 Manufacturing
		IRS NUMBER:				000000000

	FILING VALUES:
		FORM TYPE:		RW
		SEC ACT:		
		SEC FILE NUMBER:	333-275953
		FILM NUMBER:		24984106

	BUSINESS ADDRESS:	
		STREET 1:		LOT A99, JALAN 2A-3, A101 & A102, JALAN
		STREET 2:		2A, KAWASAN PERUSAHAAN MIEL, SUNGAI LALA
		CITY:			KEDAH DARUL AMAN
		STATE:			N8
		ZIP:			08000
		BUSINESS PHONE:		60 4-4417802

	MAIL ADDRESS:	
		STREET 1:		LOT A99, JALAN 2A-3, A101 & A102, JALAN
		STREET 2:		2A, KAWASAN PERUSAHAAN MIEL, SUNGAI LALA
		CITY:			KEDAH DARUL AMAN
		STATE:			N8
		ZIP:			08000
</SEC-HEADER>
<DOCUMENT>
<TYPE>RW
<SEQUENCE>1
<FILENAME>ea0206767-rw_linkers.htm
<DESCRIPTION>WITHDRAWAL REQUEST
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<P STYLE="margin: 0">May 24, 2024</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"><B>Via Edgar Transmission</B></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">Mr. Gregory Herbers/ Mr. Geoffrey Kruczek</P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Washington, D.C. 20549</P>

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

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    <TD STYLE="width: 0.25in; font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">Re:</FONT></TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Linkers Industries Ltd</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Registration Statement on Form F-1</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Filed December 8, 2023</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">File No. 333-275953</P></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">Dear Mr. Herbers/ Mr. Kruczek:</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">Pursuant to Rule 477 under the Securities Act
of 1933 (the &ldquo;Act&rdquo;), Linkers Industries Ltd (the &ldquo;Company&rdquo;) respectfully requests the immediate withdrawal of
its Registration Statement on Form F-1 (File No. 333-275953) initially filed with the Securities and Exchange Commission (the &ldquo;Commission&rdquo;)
on December 8, 2023, together with all exhibits thereto (the &ldquo;Registration Statement&rdquo;), with such application to be approved
effective as of the date hereof or at the earliest practical date thereafter. The Company is withdrawing the Registration Statement because
it no longer plans to consummate the offering described in the Registration Statement. The undersigned represents that no securities were
sold in connection with the Registration Statement.</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">The Company also acknowledges that no refund will
be made for fees paid to the Commission in connection with filing of the Registration Statement. However, the Company requests , in accordance
with Rule 457(p) under the Act that all fees paid to the Commission in connection with the filing of the Registration Statement be credited
to the Company&rsquo;s account to be offset against the filing fee for any future registration statement or registration statements.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 10pt">* * *</FONT>&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; text-indent: 0.5in">Please contact the undersigned
at (852) 3923-1188 if you have any questions regarding this request for withdrawal..</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">Sincerely,</P>

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

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    <TD STYLE="border-bottom: Black 1.5pt solid; width: 40%"><FONT STYLE="font-size: 10pt"><I>/s/ Lawrence S. Venick</I></FONT></TD>
    <TD STYLE="width: 60%">&nbsp;</TD></TR>
  <TR>
    <TD><FONT STYLE="font-size: 10pt">Lawrence S. Venick</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD><FONT STYLE="font-size: 10pt"><B>Direct Dial:</B> +852.3923.1188</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD><FONT STYLE="font-size: 10pt"><B>Email: </B>lvenick@loeb.com</FONT></TD>
    <TD>&nbsp;</TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

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

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