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
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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