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Correspondence 0001104659-23-009765 from MDJM LTD (UOKA, UOKAF) (CIK 0001741534) (UOKA)

MDJM LTD (UOKA, UOKAF) (CIK 0001741534)
Date: Feb. 2, 2023 · CIK: 0001741534 · Accession: 0001104659-23-009765

Offering / Registration Process Regulatory Compliance Business Model Clarity

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File numbers found in text: 333-261347

Date
February 2, 2023
Author
/s/ Siping Xu
Form
CORRESP
Company
MDJM LTD (UOKA, UOKAF) (CIK 0001741534)

Letter

MDJM LTD

Via EDGAR

Division of Corporation Finance

Office of Real Estate & Construction

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

Attention: James Lopez

Ruairi Regan

February 2, 2023

Re: MDJM LTD

Withdrawal of Request for Acceleration

Registration Statement on Form F-3, as amended (File No. 333-261347)

Initially Filed November 24, 2021

Ladies and Gentlemen:

MDJM LTD (the “Company”) hereby respectfully requests withdrawal of its acceleration request letter filed as correspondence via EDGAR on February 1, 2023, which requested that the above-referenced Registration Statement become effective on February 3, 2023 at 4:30 p.m., Eastern Time, or as soon as practicable thereafter. The Company is no longer requesting that such Registration Statement be declared effective at this specific date and time and the Company hereby formally withdraws such request for acceleration.

If you have any questions regarding the foregoing, please contact our counsel at Hunter Taubman Fischer & Li LLC, Ying Li, Esq. at 212-530-2206.

Very truly yours,
/s/ Siping Xu

Show Raw Text
CORRESP
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filename1.htm

MDJM LTD

Via EDGAR

Division of Corporation Finance

Office of Real Estate & Construction

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

    Attention:
    James Lopez

    Ruairi Regan

February 2, 2023

    Re:
    MDJM LTD

    Withdrawal of Request for Acceleration

    Registration Statement on Form F-3, as amended (File No. 333-261347)

    Initially Filed November 24, 2021

Ladies and Gentlemen:

MDJM LTD (the “Company”) hereby respectfully
requests withdrawal of its acceleration request letter filed as correspondence via EDGAR on February 1, 2023, which requested that the
above-referenced Registration Statement become effective on February 3, 2023 at 4:30 p.m., Eastern Time, or as soon as practicable thereafter.
The Company is no longer requesting that such Registration Statement be declared effective at this specific date and time and the Company
hereby formally withdraws such request for acceleration.

If you have any questions regarding the foregoing,
please contact our counsel at Hunter Taubman Fischer & Li LLC, Ying Li, Esq. at 212-530-2206.

Very truly yours,

    /s/ Siping Xu

    Name: Siping Xu

    Title: Chief Executive Officer, Director, and

Chairman of the Board of Directors

    cc:
    Ying Li, Esq.

    Hunter Taubman Fischer & Li LLC