Singularity Future Technology Ltd.
48 Wall Street, Suite 1100
New York, NY 10005
October 22, 2024
VIA EDGAR
Ms. Liz Packebusch
Office of Energy & Transportation
Division of Corporation Finance
U.S. Securities & Exchange Commission
| Re: | Singularity Future Technology Ltd. |
| Registration Statement on Form S-3, as amended | |
| Filed on September 9, 2024 | |
| File No. 333-282006 |
Dear Ms. Liz Packebusch:
In accordance with Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended, Singularity Future Technology Ltd. hereby requests that the effectiveness of the above-referenced Registration Statement, as amended, be accelerated, so that it will become effective at 4:00 pm, Eastern Time, on October 24, 2024, or as soon thereafter as practicable.
| Very truly yours, | |||
| Singularity Future Technology Ltd. | |||
| By: | /s/ Ziyuan Liu | ||
| Name: | Ziyuan Liu | ||
| Title: | Chief Executive Officer and Chairman of the Board of Directors | ||