Correspondence 0001193125-24-226842 from Xuhang Holdings Ltd (SUNH) (CIK 0001946025)
Xuhang Holdings Ltd (SUNH) (CIK 0001946025)
Date: Sept. 26, 2024 · CIK: 0001946025 · Accession: 0001193125-24-226842
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File numbers found in text: 333-271029
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CORRESP 1 filename1.htm CORRESP Xuhang Holdings Limited September 26, 2024 Via EDGAR Division of Corporation Finance Office of Trade & Services U.S. Securities and Exchange Commission 100 F Street, NE Washington, D.C., 20549 Attention: Kate Beukenkamp Donald Field James Giugliano Doug Jones Re: Xuhang Holdings Limited Registration Statement on Form F-1, as amended (File No. 333-271029) 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, Xuhang Holdings Limited hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-1 (the “Registration Statement”) be accelerated and that the Registration Statement become effective at 4:30 p.m., Eastern Time, on September 30, 2024, or as soon thereafter as practicable. Very truly yours, /s/ Tianhang Xiao Name: Tianhang Xiao Title: Chief Executive Officer cc: Ying Li, Esq. Hunter Taubman Fischer & Li LLC