August 15, 2024

Richard Chin
Chief Executive Officer
SK Growth Opportunities Corp
228 Park Avenue S #96693
New York, NY 10003

       Re: SK Growth Opportunities Corp
           Preliminary Proxy Statement on Schedule 14A
           Filed August 9, 2024
           File No. 001-41432
Dear Richard Chin:

       We have reviewed your filing and have the following comment.

       Please respond to this letter within ten business days by providing the 
requested
information or advise us as soon as possible when you will respond. If you do 
not believe a
comment applies to your facts and circumstances, please tell us why in your 
response.

       After reviewing your response to this letter, we may have additional 
comments.

Preliminary Proxy Statement on Schedule 14A filed August 9, 2024
Risk Factors, page 2

1.     We note disclosure regarding the risk of being subject to regulatory 
review and approval
       by the Committee on Foreign Investment in the United States in your most 
recent Form
       10-K filed on March 29, 2024. Please revise your disclosure in the 
preliminary proxy
       statement to include this risk.
        We remind you that the company and its management are responsible for 
the accuracy and
adequacy of their disclosures, notwithstanding any review, comments, action or 
absence of action
by the staff.
 August 15, 2024
Page 2

       Please contact Ruairi Regan at 202-551-3269 or Isabel Rivera at 
202-551-3518 with
any questions.



                                                         Sincerely,

                                                         Division of 
Corporation Finance
                                                         Office of Real Estate 
& Construction
cc:   Lianna Whittleton, Esq.