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SEC Company Response from TIAN RUIXIANG HOLDINGS LTD (TIRX) (CIK 0001782941) (TIRX) — May 26, 2023

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

Date
May 26, 2023
Author
Zhe Wang
Form
CORRESP
Company
TIAN RUIXIANG HOLDINGS LTD (TIRX) (CIK 0001782941)

Letter

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

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CORRESP
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filename1.htm

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