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Correspondence 0001213900-25-003842 from Toppoint Holdings Inc. (TOPP)

Toppoint Holdings Inc.
Date: Jan. 15, 2025 · CIK: 0001960847 · Accession: 0001213900-25-003842

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File numbers found in text: 333-281474

Date
January 15, 2025
Author
Hok C Chan
Form
CORRESP
Company
Toppoint Holdings Inc.

Letter

January 15, 2025

VIA EDGAR

To: Mr. Michael Purcell

Mr. Kevin Dougherty

Mr. Brian McAllister

Ms. Shannon Buskirk

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Re: Toppoint Holdings Inc.

Withdrawal of Acceleration Request for Registration Statement on Form S-1

File No.: 333-281474

Ladies and Gentlemen:

Reference is made to our letter, dated January 14, 2025, in which we requested acceleration of the effective date of the above referenced Registration Statement to 5:00 p.m., Eastern Time, on January 15, 2025. We are no longer requesting that such Registration Statement be declared effective at such time, and we hereby formally, and with immediate effect, withdraw our request for acceleration of the effective date.

Very truly yours,
Toppoint Holdings Inc.

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CORRESP
1
filename1.htm

January 15, 2025

VIA EDGAR

    To:
    Mr. Michael Purcell

    Mr. Kevin Dougherty

    Mr. Brian McAllister

    Ms. Shannon Buskirk

    United States Securities and Exchange Commission

    Division of Corporation Finance

    100 F Street, NE

    Washington, D.C. 20549

    Re:
    Toppoint Holdings Inc.

    Withdrawal of Acceleration Request for Registration Statement on Form S-1

    File No.: 333-281474

Ladies and Gentlemen:

Reference is made to our letter, dated January
14, 2025, in which we requested acceleration of the effective date of the above referenced Registration Statement to 5:00 p.m.,
Eastern Time, on January 15, 2025. We are no longer requesting that such Registration Statement be declared effective at such time, and
we hereby formally, and with immediate effect, withdraw our request for acceleration of the effective date.

    Very truly yours,

    Toppoint Holdings Inc.

    /s/ Hok C Chan

    By:

    Hok C Chan

    Title:

    Chief Executive Officer