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CORRESP Filing

MDJM LTD (UOKA, UOKAF) (CIK 0001741534)
Date: March 9, 2026 · CIK: 0001741534 · Accession: 0001104659-26-025296

Offering / Registration Process

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File numbers found in text: 333-294010

Date
March 9, 2026
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: Benjamin Holt

March 9, 2026

Re: MDJM LTD

Registration Statement on Form F-3 (File No. 333-294010)

Filed March 4, 2026

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, MDJM LTD hereby requests acceleration of effectiveness of the above referenced Registration Statement, so that it will become effective at 5:00 p.m. ET on March 11, 2026, or as soon as thereafter practicable.

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:
    Benjamin Holt

March 9, 2026

    Re:
    MDJM LTD

    Registration Statement on Form F-3 (File No. 333-294010)

    Filed March 4, 2026

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities
Act of 1933, as amended, MDJM LTD hereby requests acceleration of effectiveness of the above referenced Registration Statement, so that
it will become effective at 5:00 p.m. ET on March 11, 2026, or as soon as thereafter practicable.

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