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Correspondence 0001213900-26-023693 from Powell Max Ltd (PMAX)

Powell Max Ltd
Date: March 4, 2026 · CIK: 0002012096 · Accession: 0001213900-26-023693

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File numbers found in text: 333-293983

Date
March 4, 2026
Author
POWELL MAX LIMITED
Form
CORRESP
Company
Powell Max Ltd

Letter

VIA EDGAR Securities and Exchange Commission Division of Corporation Finance United States Securities and Exchange Commission Re: POWELL MAX LIMITED (CIK 0002012096) Registration Statement on Form F-3 File No. 333-293983 Request for Acceleration of Effective Date

Dear Sir or Madam:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), POWELL MAX LIMITED (the “Registrant”) hereby requests that the effective date of the above-referenced registration statement be accelerated so that it will be declared effective at 4:30 p.m., Eastern Time, on March 5, 2026, or as soon as practicable thereafter.

The Registrant respectfully requests that it be notified of such effectiveness by a telephone call to Anthony W. Basch of Kaufman & Canoles, P.C. at (804) 771.5725 and that such effectiveness also be confirmed in writing.

Very truly yours,
POWELL MAX LIMITED

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CORRESP
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POWELL MAX LIMITED

22/F., Euro Trade Centre,

13-14 Connaught Road Central, Hong Kong

March 4, 2026

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Re: POWELL MAX LIMITED (CIK 0002012096)

Registration Statement on Form F-3

File No. 333-293983

Request for Acceleration of Effective Date

Dear Sir or Madam:

Pursuant to Rule 461
under the Securities Act of 1933, as amended (the “Securities Act”), POWELL MAX LIMITED (the “Registrant”) hereby
requests that the effective date of the above-referenced registration statement be accelerated so that it will be declared effective at
4:30 p.m., Eastern Time, on March 5, 2026, or as soon as practicable thereafter.

The Registrant respectfully
requests that it be notified of such effectiveness by a telephone call to Anthony W. Basch of Kaufman & Canoles, P.C. at (804) 771.5725
and that such effectiveness also be confirmed in writing.

    Very truly yours,

    POWELL MAX LIMITED

    By:
    /s/ Geordan Pursglove

    Geordan Pursglove

    Chief Executive Officer