Correspondence 0001829126-23-008008 from SIPP International Industries, Inc. (SIPN) (CIK 0001128252) (SIPN)
SIPP International Industries, Inc. (SIPN) (CIK 0001128252)
Date: Dec. 13, 2023 · CIK: 0001128252 · Accession: 0001829126-23-008008
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File numbers found in text: 333-271830
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CORRESP
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SIPP International Industries, Inc.
50 West Liberty Street
Suite 880
Reno, NV 89501
December 13, 2023
Via Edgar
United State Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, DC 20549
Attention: Eiko Yaoita Pyles
Ernest Greene
Thomas Jones
Geoff Kruczek
Re: SIPP International Industries, Inc.
Amendment No. 8 to Registration Statement
on Form S-1
Filed November 11, 2023
File No. 333-271830
Dear Sir or Madam:
Pursuant to Rule 461 promulgated
under the Securities Act of 1933, as amended SIPP International Industries, Inc. (the “Company”) hereby requests acceleration
of the effective date of its Registration Statement on Form S-1 (File No.333-271830), as amended (the “Registration Statement”),
so that it may become effective at 4:00 p.m. Eastern Daylight Time on December 15, 2023, or as soon as practicable thereafter.
The Registrant hereby authorizes Matthew McMurdo,
Esq. to orally modify or withdraw this request for acceleration.
The Registrant hereby acknowledges that:
(i) Should the Securities and Exchange Commission (the “Commission”)
or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission
from taking any action with respect to the Registration Statement;
(ii) The action of the Commission or the staff, acting pursuant to
delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for
the adequacy and accuracy of the disclosure in the Registration Statement; and
(iii) The Registrant may not assert comments of the Commission or the
staff and the declaration of effectiveness of the Registration Statement as a defense in any proceeding initiated by the Commission or
any person under the federal securities laws of the United States.
We request that we be notified of such effectiveness
by a telephone call to Matthew McMurdo at (917) 318-2865. We also respectfully request that a copy of the written order from the Commission
verifying the effective time and date of such Registration Statement be sent to Matthew McMurdo at matt@nannaronelaw.com.
Very truly yours,
/s/ Min Jiang
Min Jiang