SIMPPLE LTD.
VIA EDGAR
September 11, 2023
U.S. Securities & Exchange Commission
Division of Corporation Finance
Office of Finance
Washington, D.C. 20549
Attn: Cara Wirth and Dietrich King
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| Re: | SIMPPLE LTD. Registration Statement on Form F-1 Filed April 3, 2023, as amended File No. 333-271067 |
Pursuant to Rule 461 under the Securities Act of 1933, as amended, SIMPPLE LTD. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 5:00 p.m. ET on September 12, 2023, or as soon as thereafter practicable.
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| Very truly yours, |
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| /s/ CHONG Jiexiang Aloysius |
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| CHONG Jiexiang Aloysius Chief Executive Officer and Director |
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| cc: | Loeb & Loeb LLP |
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| Hunter Taubman Fischer & Li LLC |