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Correspondence 0001013762-25-002035 from AsiaStrategy (SORA)

AsiaStrategy
Date: March 25, 2025 · CIK: 0002033515 · Accession: 0001013762-25-002035

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File numbers found in text: 333-283448

Date
March 25, 2025
Author
Top Win International Limited
Form
CORRESP
Company
AsiaStrategy

Letter

Top Win International Limited

March 25, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Trade & Services

100 F Street, NE

Washington, D.C., 20549

Re: Top Win International Limited

Registration Statement on Form F-1, as amended (File No. 333-283448) 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, Top Win International Limited hereby requests an acceleration of the effectiveness of the above-referenced Registration Statement on Form F-1, as amended, so that such Registration Statement will become effective at 4:00 p.m., Eastern Time, on March 27, 2025, or as soon thereafter as practicable.

The Company understands that the Commission will consider this request for acceleration of the effective date of the Registration Statement as a confirmation of the fact that the Company is aware of its responsibilities under the Securities Act as they relate to the proposed public offering of the securities specified in the Registration Statement.

Very Truly yours,
Top Win International Limited

Show Raw Text
CORRESP
 1
 filename1.htm

 Top Win International Limited

 March 25, 2025

 VIA EDGAR

 U.S. Securities and Exchange Commission

 Division of Corporation Finance

 Office of Trade & Services

 100 F Street, NE

 Washington, D.C., 20549

 Re:
 Top Win International Limited

 Registration Statement on Form F-1, as amended (File No. 333-283448)
 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, Top Win International Limited hereby requests an acceleration
of the effectiveness of the above-referenced Registration Statement on Form F-1, as amended, so that such Registration Statement
will become effective at 4:00 p.m., Eastern Time, on March 27, 2025, or as soon thereafter as practicable.

 The Company understands that the Commission will
consider this request for acceleration of the effective date of the Registration Statement as a confirmation of the fact that the Company
is aware of its responsibilities under the Securities Act as they relate to the proposed public offering of the securities specified in
the Registration Statement.

 Very Truly yours,

 Top Win International Limited

 By:
 /s/ Kwan NGAI

 Name:
 Kwan NGAI

 Title:
 Chief Executive Officer, Director, and
the Chairman of the Board

 cc:
 Mengyi "Jason" Ye, Esq.

 Ortoli Rosenstadt LLP