Mail Stop 3561

                                                                   September
20, 2018

       Xiaoyang Huang
       Chief Executive Officer
       HiTek Global Inc.
       Unit 304, No. 30 Guanri Road, Siming District,
       Xiamen City, Fujian Province
       People's Republic of China


                 Re:   HiTek Global Inc.
                       Amendment No. 1 to Draft Registration Statement on Form
F-1
                       Submitted August 31, 2018
                       CIK No. 0001742341

       Dear Ms. Huang:

             We have reviewed your amended draft registration statement and
have the following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. If you do not believe our comments apply to your facts and
circumstances or do not
       believe an amendment is appropriate, please tell us why in your
response.

             After reviewing the information you provide in response to these
comments and your
       amended draft registration statement or filed registration statement, we
may have additional
       comments.

       Financial Statements

       Note 2   Basis of Presentation and Summary of Significant Accounting
Policies

       Revenue Recognition

       Tax Devices and Services, page F-12

           1. We reviewed your response to our comment 21, that the revenue
recognition policy for
              the GTD device is disclosed on pages 34 and F-13. However, we are
unable to locate
              your revenue recognition policy disclosure related to the GTD
device. In that regard,
 Xiaoyang Huang
HiTek Global Inc.
September 20, 2018
Page 2

       please disclose your revenue recognition policy with respect to the GTD
device, as
       previously requested.

    2. We reviewed your response to our comment 22. Please explain to us in
further detail
       why your presentation of revenues on a gross basis is acceptable under
GAAP. In doing
       so, please provide us an analysis that addresses all the factors and
indicators of gross
       versus net revenue reporting beginning at ASC 605-45-45-3.
Notwithstanding the above,
       revise your accounting policy disclosures to specify how you record
revenues from these
       sales and the principal reasons for your election on reporting revenues
gross or net.

Underwriting, page 81

    3. Clarify when your offering will terminate if you meet the minimum
offering amount but
       do not meet the maximum offering amount and how much time may lapse.
Refer to Item
       2.B. of Form 20-F.

Signatures, Page II-3

    4. We note your response to comment 30 and your revised disclosure. We also
note that
       you have added a line for the Chief Financial Officer to execute the
registration statement
       although no name has been supplied and it has not been signed. Please
revise to identify
       your principal financial officer as well as your controller or principal
accounting officer,
       if different. Refer to Instruction 1 to Form F-1.

        You may contact Yolanda Guobadia, Staff Accountant, at (202) 551-3562,
or Donna
Di Silvio, Staff Accountant, at (202) 551-3202 if you have questions regarding
comments on the
financial statements and related matters. Please contact Scott Anderegg,
Attorney Adviser, at
(202) 551-3342, or me at (202) 551-3720 if you have questions regarding the
comments.


                                                             Sincerely,

                                                             /s/ Mara L. Ransom

                                                             Mara L. Ransom
                                                             Assistant Director
                                                             Office of Consumer
Products