Correspondence 0001213900-25-003844 from Toppoint Holdings Inc. (TOPP)
Toppoint Holdings Inc.
Date: Jan. 15, 2025 · CIK: 0001960847 · Accession: 0001213900-25-003844
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File numbers found in text: 333-281474
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CORRESP
1
filename1.htm
January 15, 2025
Via EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Energy & Transportation
100 F Street, N.E.
Washington, D.C. 20549-3561
Attn: Michael Purcell and Kevin Dougherty
Re:
Toppoint Holdings Inc.
Registration Statement on Form S-1
File No. 333-281474
Ladies and Gentlemen:
On January 14, 2025, Toppoint
Holdings Inc. (the “Registrant”) requested that the effectiveness of the above-referenced Registration Statement on Form S-1
be accelerated and that the Registration Statement become effective at 5:00 p.m., Eastern Time, on January 15, 2025, or as soon thereafter
as practicable, in accordance with Rule 461 under the Securities Act of 1933, as amended.
We hereby respectfully
join in the request to withdraw that acceleration request.
The Registrant intends
to submit the acceleration request letter at a later time.
Very truly yours,
A.G.P./Alliance Global Partners
By:
/s/ Thomas Higgins
Name: Thomas Higgins
Title: Managing Director