Correspondence 0001213900-25-012176 from Top KingWin Ltd (WAI) (CIK 0001938865) (WAI)
Top KingWin Ltd (WAI) (CIK 0001938865)
Date: Feb. 11, 2025 · CIK: 0001938865 · Accession: 0001213900-25-012176
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File numbers found in text: 333-283030
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Top KingWin Ltd
Room 1304, Building No. 25, Tian’an Headquarters
Center, No. 555
North Panyu Avenue, Donghuan Street
Panyu District, Guangzhou, Guangdong Province, China,
511400
February 11, 2024
VIA EDGAR
Ms. Rucha Pandit
Office of Trade & Services
Division of Corporation Finance
U.S. Securities & Exchange Commission
Re:
Top KingWin Ltd
Registration Statement on Form F-3, as amended
Filed on November 6, 2024
File No. 333-283030
Dear Ms. Pandit:
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,
Top KingWin Ltd hereby requests that the effectiveness of the above-referenced Registration Statement, as amended, be accelerated, so
that it will become effective at 4:00 pm, Eastern Time, on February 13, 2025, or as soon thereafter as practicable.
Very truly yours,
Top KingWin Ltd
By:
/s/ Ruilin Xu
Name:
Ruilin Xu
Title:
Chief Executive Officer and Chairman of the Board of Directors