Correspondence 0001731122-23-000075 from QDM International Inc. (QDMI) (CIK 0001094032) (QDMI)
QDM International Inc. (QDMI) (CIK 0001094032)
Date: Jan. 25, 2023 · CIK: 0001094032 · Accession: 0001731122-23-000075
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File numbers found in text: 333-267263
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CORRESP
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QDM International Inc.
Room 715, 7F, The Place Tower C, No. 150 Zunyi Road
Changning District, Shanghai, China 200051
January 25, 2023
VIA EDGAR
Jessica Livingston
U.S. Securities & Exchange Commission
Division of Corporation Finance
Office of Finance
100 F Street, NE
Washington, D.C. 20549
Re:
QDM International Inc.
Registration Statement on Form S-1
Initially filed September 2, 2022, as amended
File No. 333-267263
Dear Ms. Livingston:
Pursuant to Rule 461 under the Securities Act of 1933,
as amended, QDM International Inc. hereby requests acceleration of effectiveness of the above referenced Registration Statement on Form
S-1 so that it will become effective at 5:00 p.m. ET on Friday, January 27, 2023, or as soon as thereafter practicable.
Very truly yours,
/s/ Huihe Zheng
Huihe Zheng
President and Chief Executive Officer
cc:
Ellenoff Grossman & Schole LLP