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SEC Company Response from MDJM (UOKAF) — Feb 4, 2026

MDJM LTD
Date: Feb. 4, 2026 · CIK: 0001741534 · Accession: 0001104659-26-010364

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File numbers found in text: 333-292953

Date
February 4, 2026
Author
Siping Xu
Form
CORRESP
Company
MDJM LTD

Letter

Via EDGAR Division of Corporation Finance Attention: Catherine DeLorenzo Re: MDJM LTD Registration Statement on Form F-1 (File No. 333-292953) Initially Filed January 26, 2026

Dear Ms. DeLorenzo:

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, MDJM LTD hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-1 (the "Registration Statement") be accelerated to and that the Registration Statement becomes effective at 5:00 p.m., Eastern Time, on February 9, 2026, or as soon thereafter as practicable.

Very truly yours,
MDJM LTD

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CORRESP
 1
 filename1.htm

 MDJM LTD

 February 4, 2026

 Via EDGAR

 Division of Corporation Finance

 U.S. Securities and Exchange Commission

 100 F Street, NE

 Washington, D.C., 20549

 Attention:
 Catherine DeLorenzo

 Re:
 MDJM LTD

 Registration Statement on Form F-1 (File No. 333-292953)

 Initially Filed January 26, 2026

 Dear Ms. DeLorenzo:

 In accordance with Rule 461 of the General
Rules and Regulations under the Securities Act of 1933, as amended, MDJM LTD hereby requests that the effectiveness of the above-referenced
Registration Statement on Form F-1 (the "Registration Statement") be accelerated to and that the Registration Statement
becomes effective at 5:00 p.m., Eastern Time, on February 9, 2026, or as soon thereafter as practicable.

 Very truly yours,

 MDJM LTD

 By:
 /s/ Siping Xu

 Name:
 Siping Xu

 Title:
 Chief Executive Officer, Chairman of the Board of Directors, and Director

 cc:
 Ying Li, Esq.

 Hunter Taubman Fischer & Li LLC