Correspondence 0001104659-23-065500 from TIAN RUIXIANG HOLDINGS LTD (TIRX) (CIK 0001782941) (TIRX)
TIAN RUIXIANG HOLDINGS LTD (TIRX) (CIK 0001782941)
Date: May 26, 2023 · CIK: 0001782941 · Accession: 0001104659-23-065500
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File numbers found in text: 333-269348
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CORRESP
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TIAN RUIXIANG Holdings Ltd
May 26, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation
Office of Consumer Products
100 F. Street, N.E.
Washington, D.C. 20549
Re:
TIAN RUIXIANG Holdings Ltd
Registration Statement on Form F-3, as
amended
File No. 333-269348
Ladies and Gentlemen:
In accordance with Rule 461
of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended,
TIAN RUIXIANG Holdings Ltd hereby requests acceleration of effectiveness of the above-referenced Registration Statement, so that it will
become effective at 4:00pm, Eastern Time, on May 31, 2023, or as soon thereafter as practicable.
Very truly yours,
TIAN RUIXIANG Holdings Ltd
By:
/s/ Zhe Wang
Name:
Zhe Wang
Title:
Chief Executive Officer and Chairman of the Board of Directors