Elvictor Group, Inc.

Vassileos Constantinou 79

Vari, Attiki, Greece 16672

August 9, 2023

FILED AS CORRESPONDENCE ON EDGAR

Securities and Exchange Commission

Division of Corporation Finance

Washington, D.C.

Attn: Stephen Kim  

Dear Sir or Madam:

Please be advised that in response to the Division of Corporation’s Comment Letter dated August 7, 2023, the Company filed Amendment Number 2 to the above-referenced Form 10-K. In connection therewith, the Company respectfully requests whether the  Division of Corporation Finance will be issuing any further comments or whether it will be issuing a Close of Review Letter.   

Please contact our securities counsel, Frederick M. Lehrer, at (561) 706-7646 or [email protected], should you have any questions regarding this matter.

Thank you.

Sincerely yours,