CORRESP 1 filename1.htm CORRESP

July 7th, 2017


Jan Woo

Legal Branch Chief

Office of Information Technologies and Services

U.S. Securities and Exchange Commission

Washington, D.C.


Re: Longfin Corp. 

Amendment No. 3 to Offering Statement on Form 1-A

Filed May 24, 2017

File No. 024-10684


Dear Ms. Woo,


 On behalf of Longfin Corp., I wish to formally request the acceleration of the effective date and time of our Form 1-A Offering Statement, as referenced above, to 2:00 p.m., Eastern Time, on Tuesday, June 16th, 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 201-281-2211 or by e-mail at  




By: Venkata S. Meenavalli

Its: Chief Executive Officer

/s/ Venkata S. Meenavalli