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Correspondence 0001213900-24-052495 from Haoxi Health Technology Ltd (HAO)

Haoxi Health Technology Ltd
Date: June 13, 2024 · CIK: 0001954594 · Accession: 0001213900-24-052495

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File numbers found in text: 333-280174

Date
June 13, 2024
Author
Stephanie Hu
Form
CORRESP
Company
Haoxi Health Technology Ltd

Letter

VIA EDGAR CORRESPONDENCE Division of Corporate Finance Office of Trade and Services Attention: Nicholas Nalbantian Re: Haoxi Health Technology Limited Registration Statement on Form F-1 (File No. 333-280174) REQUEST FOR ACCELERATION OF EFFECTIVENESS

Dear Mr. Nalbantian,

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), EF Hutton LLC, as representative of the underwriters, hereby requests acceleration of the effective date of the above-referenced Registration Statement so that it will become effective at 4:30 p.m., Eastern Time, on June 17, 2024, or as soon thereafter as practicable.

Pursuant to Rule 460 under the Act, we wish to advise you that the underwriters have distributed as many copies of the preliminary prospectus to underwriters, dealers, institutions and others as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

The undersigned confirms that it has complied with and will continue to comply with, and it has been informed or will be informed by participating dealers that they have complied with or will comply with, Rule 15c2-8 promulgated under the Securities Exchange Act of 1934, as amended, in connection with the above-referenced issue.

EF Hutton LLC

By: /s/ Stephanie Hu

Name: Stephanie Hu

Title: Co-Head of Investment Banking

Show Raw Text
CORRESP
1
filename1.htm

June 13, 2024

VIA EDGAR CORRESPONDENCE

U.S. Securities and Exchange Commission

Division of Corporate Finance

Office of Trade and Services

100 F Street, N.E.

Washington, DC 20549

    Attention:
    Nicholas Nalbantian

    Re:
    Haoxi Health Technology Limited

    Registration Statement on Form F-1

    (File No. 333-280174)

    REQUEST FOR ACCELERATION OF EFFECTIVENESS

Dear Mr. Nalbantian,

In accordance with Rule 461
of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), EF Hutton LLC, as representative
of the underwriters, hereby requests acceleration of the effective date of the above-referenced Registration Statement so that it will
become effective at 4:30 p.m., Eastern Time, on June 17, 2024, or as soon thereafter as practicable.

Pursuant to Rule 460 under
the Act, we wish to advise you that the underwriters have distributed as many copies of the preliminary prospectus to underwriters, dealers,
institutions and others as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

The undersigned confirms
that it has complied with and will continue to comply with, and it has been informed or will be informed by participating dealers that
they have complied with or will comply with, Rule 15c2-8 promulgated under the Securities Exchange Act of 1934, as amended, in connection
with the above-referenced issue.

    EF Hutton LLC

    By:
    /s/ Stephanie Hu

    Name:
    Stephanie Hu

    Title:
    Co-Head of Investment Banking