SecProbe.io

January 13, 2020
Ker Zhang
Chief Executive Officer
PTK Acquisition Corp.
3440 Wilshire Boulevard, Suite 810
Los Angeles, California 90010
Re:PTK Acquisition Corp.
Draft Registration Statement on Form S-1
Filed December 23, 2019
CIK 0001797099
Dear Mr. Zhang:
            We have reviewed your draft registration statement and have the following comments.  In
some of our comments, we may ask you to provide us with information so we may better
understand your disclosure.
            Please respond to this letter by providing the requested information and either submitting
an amended draft registration statement or publicly filing your registration statement on
EDGAR.  If you do not believe our comments apply to your facts and circumstances or do not
believe an amendment is appropriate, please tell us why in your response.
            After reviewing the information you provide in response to these comments and your
amended draft registration statement or filed registration statement, we may have additional
comments.
Form DRS filed December 23, 2019
Prospectus Summary, page 1
1.We note the administrative support agreement referenced in footnote 4 to the financial
statements.  Please revise the disclosure throughout the prospectus, such as the summary
and certain related transactions sections, to disclose the $10,000 payment for overhead
and administrative support.  In addition, if this is a written agreement, please file as an
exhibit.  See Item 601(b)(10) of Regulation S-K

 FirstName LastNameKer Zhang
 Comapany NamePTK Acquisition Corp.
 January 13, 2020 Page 2
 FirstName LastName
Ker Zhang
PTK Acquisition Corp.
January 13, 2020
Page 2
Risk Factors, page 24
2.We note your disclosure stating there will be 79,050,000 authorized but unissued shares of
common and preferred stock available for issuance immediately after the public offering.
It appears that the 1,000,000 shares of authorized preferred stock may not be included in
the aforementioned balance.  Please amend the document as needed or reconcile to us the
components of such balance to provide further clarity.
Signatures, page II-10
3.Please include the signature of the controller or principal accounting officer, as required
by Instruction 1 to Signatures to Form S-1.
            You may contact Babette Cooper at 202-551-3396 or Wilson Lee at 202-551-3468 if you
have questions regarding comments on the financial statements and related matters.  Please
contact Ronald (Ron) Alper at 202-551-3329 or Pam Howell at 202-551-3357 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc:       Daniel J. Espinoza