Correspondence 0001663577-24-000177 from AI Era Corp. (AERA)
AI Era Corp.
Date: July 8, 2024 · CIK: 0001605331 · Accession: 0001663577-24-000177
AI Filing Summary & Sentiment
File numbers found in text: 333-280489
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CORRESP 1 filename1.htm AB INTERNATIONAL GROUP CORP. 144 Main Street, Mt. Kisco, NY 10549 (914) 202-3108 July 8, 2024 THE UNITED STATES SECURITIES AND EXCHANGE COMMISSION Attn: Ruairi Regan Division of Corporation Finance Mail Stop 7010 100 F. Street NE Washington, D.C. 20549-7010 Re: Re: AB INTERNATIONAL GROUP CORP. Registration Statement on Form S-1 Filed June 26, 2024 File No. 333-280489 Dear Ruairi Regan: Pursuant to Rule 461 under the Securities Act of 1933, as amended, AB International Group Corp. (the “Company”) hereby requests acceleration of the effective date of the above-mentioned Registration Statement on Form S-1, as amended, to 4:00 PM Eastern Standard Time on July 11, 2024, or as soon thereafter as is practicable. Thank you for your assistance. Please call with any questions. AB International Group Corp. By: /s/ Chiyuan Deng Chiyuan Deng Chief Executive Officer