Correspondence 0001213900-23-023958 from Top KingWin Ltd (WAI) (CIK 0001938865) (WAI)
Top KingWin Ltd (WAI) (CIK 0001938865)
Date: March 29, 2023 · CIK: 0001938865 · Accession: 0001213900-23-023958
AI Filing Summary & Sentiment
File numbers found in text: 333-269290
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CORRESP
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filename1.htm
TOP KINGWIN LTD
March 29, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C., 20549
Re:
Top KingWin Ltd
Registration Statement on Form F-1, as amended (File No. 333-269290)
Request For Acceleration of Effectiveness
Ladies and Gentlemen:
In accordance with Rule 461
of the General Rules and Regulations under the Securities Act of 1933, as amended, Top KingWin Ltd (the “Company”)
hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-1/A (the “F-1 Registration
Statement”) be accelerated to and that the F-1 Registration Statement become effective at 4:00 p.m., Eastern Time, on March
29, 2023, or as soon thereafter as practicable.
The Company hereby acknowledges
the following:
● should
the Securities and Exchange Commission (the “Commission”) or the staff of the Commission (the “Staff”),
acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with
respect to the filing;
● the
action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the
Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
● the
Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission
or any person under the federal securities laws of the United States.
If you have any further questions,
please contact the Company’s U.S. securities counsel, Anna J. Wang, Esq., of Robinson & Cole LLP, at (212) 451-2942.
Very truly yours,
Top KingWin Ltd
By:
/s/ Ruilin Xu
Name:
Ruilin Xu
Title:
Chief Executive Officer
[Signature Page to the Request for Acceleration
of Effectiveness]