Correspondence 0001104659-25-003779 from TIAN RUIXIANG HOLDINGS LTD (TIRX) (CIK 0001782941) (TIRX)
TIAN RUIXIANG HOLDINGS LTD (TIRX) (CIK 0001782941)
Date: Jan. 15, 2025 · CIK: 0001782941 · Accession: 0001104659-25-003779
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File numbers found in text: 333-284110
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CORRESP
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TIAN RUIXIANG Holdings Ltd
January 15, 2025
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Finance
100 F. Street, N.E.
Washington, D.C. 20549
Re: TIAN
RUIXIANG Holdings Ltd
Registration Statement on Form F-1
File No. 333-284110
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 4:30pm, Eastern Time, on January 17, 2025, or as soon thereafter as practicable.
Very truly yours,
TIAN RUIXIANG Holdings Ltd
By:
/s/ Sheng Xu
Name:
Sheng xu
Title:
Chief Executive Officer and Chairman of the Board of Directors