Toga Limited 3960 Howard Hughes Parkway, Suite 500 Las Vegas, Nevada 89169 (702) 990-3578 |
Via EDGAR
August 12, 2019
THE UNITED STATES SECURITIES
AND EXCHANGE COMMISSION
Division of Corporate Finance
100 F. Street, N.E.
Washington, D.C. 20549
Attn: | Gregory Dundas |
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Re: | Toga Limited |
| Registration Statement on Form S-1/A, Amendment No. 1 File No. 333-232607 |
Dear Mr. Dundas:
Toga Limited (the “Company”) hereby requests that the above-captioned registration statement become effective at 3:00 pm EST on Wednesday, August 14, 2019, or as soon as practicable thereafter.
The Company hereby authorizes W. Scott Lawler to orally modify or withdraw this request for acceleration.
The Company hereby acknowledges that:
| · | should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
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| · | the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
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| · | the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Very truly yours,
Toga Limited
/s/ Toh Kok Soon
By: | Toh Kok Soon |
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| Chief Executive Officer |
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