Correspondence 0001493152-25-005000 from TEN Holdings, Inc. (XHLD) (CIK 0002030954) (XHLD)
TEN Holdings, Inc. (XHLD) (CIK 0002030954)
Date: Feb. 5, 2025 · CIK: 0002030954 · Accession: 0001493152-25-005000
AI Filing Summary & Sentiment
File numbers found in text: 333-282621
Letter
TEN HOLDINGS, INC.
February 5, 2025
Via EDGAR
Division of Corporation Finance
Office of Trade & Services
U.S. Securities and Exchange Commission
F Street, NE
Washington, D.C., 20549
Attention:
Rebekah Reed
Taylor Beech
Scott Stringer
Rufus Decker
Re: TEN Holdings, Inc.
Registration Statement on Form S-1, as amended (File No. 333-282621)
Request for Acceleration of Effectiveness
Ladies and Gentlemen:
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, TEN Holdings, Inc. hereby requests that the effectiveness of the above-referenced Registration Statement on Form S-1 (the “Registration Statement”) be accelerated and that the Registration Statement become effective at 4:00 p.m., Eastern Time, on February 7, 2025, or as soon thereafter as practicable.
Very
truly yours,
TEN
Holdings, Inc.
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TEN
HOLDINGS, INC.
February
5, 2025
Via
EDGAR
Division
of Corporation Finance
Office
of Trade & Services
U.S.
Securities and Exchange Commission
100
F Street, NE
Washington,
D.C., 20549
Attention:
Rebekah
Reed
Taylor
Beech
Scott
Stringer
Rufus
Decker
Re:
TEN
Holdings, Inc.
Registration
Statement on Form S-1, as amended (File No. 333-282621)
Request
for Acceleration of Effectiveness
Ladies
and Gentlemen:
In
accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, TEN Holdings, Inc. hereby
requests that the effectiveness of the above-referenced Registration Statement on Form S-1 (the “Registration Statement”)
be accelerated and that the Registration Statement become effective at 4:00 p.m., Eastern Time, on February 7, 2025, or as soon thereafter
as practicable.
Very
truly yours,
TEN
Holdings, Inc.
By:
/s/
Randolph Wilson Jones III
Name:
Randolph
Wilson Jones III
Title:
Chief
Executive Officer and Director
cc:
Ying
Li, Esq.
Hunter
Taubman Fischer & Li LLC