Pomelo Acquisition Corporation Limited
Room 1001, No. 4, Lane 1, West Weifang Road
Pudong New Area, Shanghai, China
March 2, 2023
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
| Re: | Pomelo Acquisition Corporation Limited | |
Request for Withdrawal Pursuant to Rule 477 of Registration Statement on Form S-1 (File No. 333-260643) |
Ladies and Gentleman:
Pursuant to Rule 477 under the Securities Act of 1933, as amended, on behalf of Pomelo Acquisition Corporation Limited (“we,” “us,” “our,” or the “Company”), we hereby submit this letter to notify the Securities and Exchange Commission (the “SEC”) of our withdrawal of our Registration Statement on Form S-1 (File No. 333-260643) (the “Registration Statement”), because the Company has elected to abandon the transactions subject thereto. The Registration Statement was not declared effective and no securities have been issued or sold under the Registration Statement.
Thank you for your assistance with this matter. If you have any questions or comments concerning this request, please call our legal counsel, Wei Wang, Esq. of Ellenoff Grossman & Schole LLP, at (212) 370-1300.
Sincerely,
/s/Kiyohiro Kawayanagi Kiyohiro Kawayanagi |
| Chief Executive Officer and Chairman of the Board of Directors |
