CORRESP 1 filename1.htm CORRESP

VIA EDGAR

October 10th, 2017 

Jan Woo

Legal Branch Chief

Office of Information Technologies and Services

Securities and Exchange Commission

100 F Street, N.E., Mailstop 4631

Washington, D.C. 20549

 

 

RE:    Re: Longfin Corp. 

Offering Statement on Form 1-A (POS)

Filed October 4th, 2017

File No. 024-10684

 

Dear Ms. Woo,

 

On behalf of Longfin Corp., (the “Company”)., I wish to formally request the acceleration of the effective date and time of our Form 1-A POS Offering Statement, as referenced above, to 2:00 p.m., Eastern Time, on Wednesday, October 11th, 2017.  

 

In making this request, Longfin Corp., acknowledges that: 

 

Should the Commission or the staff, acting pursuant to delegated authority, qualify the filing, it does not foreclose the Commission from taking any action with respect to the filing; 

 

The action of the Commission or staff, acting pursuant to delegated authority in qualifying the filing, does not relieve Longfin Corp., from its full responsibility from the adequacy and accuracy of the disclosure in the filing; and 

 

Longfin Corp., may not assert staff comments and/or qualification as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.  

 

Should you have any questions reading this response letter of the revised Offering Statement, please contact me by phone at 917-240-7832 or by e-mail at chairman@longfincorp.com. 

 

Sincerely,

 

/s/ Venkata S. Meenavalli

By: Venkata S. Meenavalli

Its: Chief Executive Officer