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CORRESP Filing

Elite Express Holding Inc.
Date: Aug. 18, 2025 · CIK: 0002053641 · Accession: 0001104659-25-079703

Offering / Registration Process

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File numbers found in text: 333-286965

Date
August 18, 2025
Author
Yidan Chen
Form
CORRESP
Company
Elite Express Holding Inc.

Letter

ELITE EXPRESS HOLDING INC.

August 18, 2025

Via EDGAR

Division of Corporation Finance

Office of Energy & Transportation

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

Attention: Cheryl Brown

Liz Packebusch

Myra Moosariparambil

Shannon Buskirk

Re: Elite Express Holding Inc.

Registration Statement on Form S-1, as amended (File No. 333-286965)

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, Elite Express Holding 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 5:00 p.m., Eastern Time, on August 20, 2025, or as soon thereafter as practicable.

Very truly yours,
Elite Express Holding Inc.

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CORRESP
 1
 filename1.htm

 ELITE EXPRESS HOLDING INC.

 August 18, 2025

 Via EDGAR

 Division of Corporation Finance

 Office of Energy & Transportation

 U.S. Securities and Exchange Commission

 100 F Street, NE

 Washington, D.C., 20549

 Attention:
 Cheryl Brown

 Liz Packebusch

 Myra Moosariparambil

 Shannon Buskirk

 Re:
 Elite Express Holding Inc.

 Registration Statement on Form S-1, as amended (File No. 333-286965)

 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, Elite Express Holding 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 5:00 p.m., Eastern Time, on August 20, 2025, or as soon thereafter
as practicable.

 Very truly yours,

 Elite Express Holding Inc.

 By:
 /s/ Yidan Chen

 Name:
 Yidan Chen

 Title:
 Chief Executive Officer, President and Director

 cc:
 Ying Li, Esq.

 Hunter Taubman Fischer & Li LLC