Correspondence 0001213900-24-077488 from Cheer Holding, Inc. (CHR, GSMGW) (CIK 0001738758) (CHR)
Cheer Holding, Inc. (CHR, GSMGW) (CIK 0001738758)
Date: Sept. 10, 2024 · CIK: 0001738758 · Accession: 0001213900-24-077488
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File numbers found in text: 333-279221
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CHEER HOLDING, INC.
22F, Block B, Xinhua Technology Building
No. 8 Tuofangying South Road,
Jiuxianqiao, Chaoyang District, Beijing, China
September 10, 2024
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Charli Wilson
Re: Cheer Holding, Inc.
Registration Statement on Form F-3 (No. 333-279221)
Request
for Acceleration
Requested Date:
September 12, 2024
Requested Time:
4:30 p.m. Eastern Time
Ladies and Gentlemen:
Cheer Holding, Inc. hereby requests that the effective
date of its Registration Statement on Form F-3 (File No. 333-279221) be accelerated so that the same will become effective at 4:30 p.m.,
Eastern Time, on September 12, 2024, or as soon thereafter as practicable.
If you have any questions regarding this request, please
call our counsel John P. Yung of Lewis Brisbois at (916) 646-8288.
Very Truly Yours,
Cheer Holding, Inc.
/s/ Zhang Bing
Zhang Bing,
Chief Executive Officer