IHS Holding Limited
1 Cathedral Piazza
123 Victoria Street
London SW1E 5BP
United Kingdom
October 8, 2021
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-6010
Attention: Ernest Greene
Anne McConnell
Thomas Jones
Jay Ingram
Re: | IHS Holding Limited Registration Statement on Form F-1 (File No. 333-259593) |
Ladies and Gentlemen:
In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form F-1 (File No. 333-259593) (the “Registration Statement”) of IHS Holding Limited (the “Company”). We respectfully request that the Registration Statement become effective as of 4:00 p.m., Eastern Time, on October 13, 2021, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Marc Jaffe at (212) 906-1281.
Thank you for your assistance in this matter.
[signature page follows]
Very truly yours, | ||
IHS Holding Limited | ||
By: | /s/ Adam Walker | |
Name: Adam Walker | ||
Title: Chief Financial Officer |
cc: (via email)
Sam Darwish, IHS Holding Limited
Marc D. Jaffe, Esq., Latham & Watkins LLP
Ian D. Schuman, Esq., Latham & Watkins LLP
Benjamin J. Cohen, Esq., Latham & Watkins LLP
Roxane F. Reardon, Esq., Simpson Thacher & Bartlett LLP
Jonathan R. Ozner, Esq., Simpson Thacher & Bartlett LLP