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Correspondence 0001013762-24-001218 from Ispire Technology Inc. (ISPR) (CIK 0001948455) (ISPR)

Ispire Technology Inc. (ISPR) (CIK 0001948455)
Date: July 25, 2024 · CIK: 0001948455 · Accession: 0001013762-24-001218

AI Filing Summary & Sentiment

File numbers found in text: 333-280856

Date
July 25, 2024
Author
Michael Wang
Form
CORRESP
Company
Ispire Technology Inc. (ISPR) (CIK 0001948455)

Letter

VIA EDGAR Division of Corporation Finance Office of Manufacturing Re: Ispire Technology Inc. Registration Statement on Form S-3 Filed July 17, 2024 File No. 333-280856

Dear Erin Donahue:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Ispire Technology Inc. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 5:00 p.m. ET on July 29, 2024, or as soon as thereafter practicable.

Very truly yours,
/s/
Michael Wang

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CORRESP
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Ispire Technology Inc.

19700 Magellan Drive

Los Angeles, CA 90502

July 25, 2024

VIA EDGAR

Erin Donahue

Division of Corporation Finance

Office of Manufacturing

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549-4561

    Re:
    Ispire Technology Inc.

    Registration Statement on Form S-3

    Filed July 17, 2024

    File No. 333-280856

Dear Erin Donahue:

Pursuant to Rule 461 under
the Securities Act of 1933, as amended, Ispire Technology Inc. hereby requests acceleration of effectiveness of the above referenced Registration
Statement so that it will become effective at 5:00 p.m. ET on July 29, 2024, or as soon as thereafter practicable.

    Very truly yours,

    /s/
Michael Wang

    Michael Wang

    Co-Chief Executive Officer

 cc: Ellenoff
Grossman & Schole LLP