Correspondence 0001213900-24-034288 from Maitong Sunshine Cultural Development Co., Ltd (MGSD) (CIK 0002003750) (MGSD)
Maitong Sunshine Cultural Development Co., Ltd (MGSD) (CIK 0002003750)
Date: April 19, 2024 · CIK: 0002003750 · Accession: 0001213900-24-034288
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File numbers found in text: 333-276152
Letter
MAITONG SUNSHINE CULTURAL DEVELOPMENT CO., LIMITED
Room 202, Gate 6, Building 9, Yayuan,
Anhui Beili, Chaoyang District, Beijing, China
April 19, 2024
Via EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attention: Cheryl Brown
Re: Maitong Sunshine Cultural Development Co., Ltd.
Registration Statement on Form S-1
File No. 333-276152
Acceleration Request
Requested Date: April 23, 2024
Requested Time: 2:00 PM Eastern Time
Ms. Brown:
The undersigned, Maitong Sunshine Cultural Development Co., Ltd., respectfully requests that the effective date of its Registration Statement on Form S-1, as above-captioned, be accelerated, and that such Registration Statement be permitted to become effective at 2:00 P.M. Eastern Time on April 23, 2024 or as soon thereafter as possible.
Maitong Sunshine Cultural Development Co., Ltd. hereby authorizes Robert Brantl, counsel for Maitong Sunshine Cultural Development Co., Ltd., to orally modify or withdraw this request for acceleration.
Respectfully submitted,
/s/ Huang Fang
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MAITONG SUNSHINE CULTURAL DEVELOPMENT CO., LIMITED
Room 202, Gate 6, Building 9, Yayuan,
Anhui Beili, Chaoyang District, Beijing, China
April 19, 2024
Via EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attention:
Cheryl Brown
Re:
Maitong Sunshine Cultural Development Co., Ltd.
Registration Statement on Form S-1
File No. 333-276152
Acceleration Request
Requested Date: April 23, 2024
Requested Time: 2:00 PM Eastern Time
Ms. Brown:
The undersigned, Maitong Sunshine Cultural Development
Co., Ltd., respectfully requests that the effective date of its Registration Statement on Form S-1, as above-captioned, be accelerated,
and that such Registration Statement be permitted to become effective at 2:00 P.M. Eastern Time on April 23, 2024 or as soon thereafter
as possible.
Maitong Sunshine Cultural Development Co., Ltd.
hereby authorizes Robert Brantl, counsel for Maitong Sunshine Cultural Development Co., Ltd., to orally modify or withdraw this request
for acceleration.
Respectfully submitted,
/s/ Huang Fang
Huang Fang
Chief Executive Officer