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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

Date
January 15, 2025
Author
A.G.P./Alliance Global Partners
Form
CORRESP
Company
Toppoint Holdings Inc.

Letter

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

Show Raw Text
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