Mail Stop 3561
                                                                   December 4,
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.
                       Registration Statement on Form F-1
                       Filed November 20, 2018
                       File No. 333-228498

       Dear Ms. Huang:

              We have reviewed your 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 amending your registration
statement and providing the
       requested information. 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 any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Results of Operations

       Six Months Ended June 30, 2018 Compared to Six Months Ended June 30,
2017 (Unaudited)

       Revenue, page 34

           1. We note your disclosure that the overall increase in revenue
resulted from sales to a
              related party. In this regard we note related party revenues were
$499,896 for the six
              months ended June 30, 2018 and $760,316 for the year ended
December 31, 2017
              totaling $1,260,212. We further note accounts receivable from
related parties was
              $1,313,796 at June 30, 2018. The increase from December 31, 2017
amounting to
              $420,711 approximates revenues for the interim period. The
balance of accounts
              receivable from related parties at June 30, 2018 appears to
exceed revenues recorded
              from related parties for the past 18 months. Please tell us how
you determined
 Xiaoyang Huang
HiTek Global Inc.
December 4, 2018
Page 2

       collectability is reasonably assured, and how you determined no
valuation allowance was
       necessary at December 31, 2017 and June 30, 2018. If you have received
any payments
       for the amounts due, please include the date and amount received in your
response.

Income tax expense, page 36

    2. We note your disclosure that the decrease in income tax expense was
primarily
       attributable to Huoerguosi's exemption from income taxes resulting in an
income tax
       savings of approximately $143,000 for the six months ended June 30,
2018. Please
       expand your disclosure to clarify that Huoerguosi was not established in
the Xingiang
       Huoerguosi until September 2017 and as such, if true, had no income
subject to
       exemption in the six months ended June 30, 2017.

Business

Services, page 51

    3. We note your reference to the year ended June 30, 2018 rather than the
six months ended
       June 30, 2018. Please revise. Similar revisions should be made in the
first paragraph
       under Customers of page 53 and in Note 10 under Hong Kong on page F-37.

Underwriting, page 84

    4. We understand that your underwriter's over-subscription allowance may be
exercised in
       whole or in part and that this allowance may not be exercised until the
maximum amount
       of the offering has been met on or prior to the Termination Date. We
believe this means
       that the over-subscription allowance may be exercised no sooner than the
Termination
       Date and no later than a date 45 days after the Termination Date. Please
confirm our
       understanding. If this understanding is accurate, tell us whether your
shares are expected
       to be listed and traded on NASDAQ on or before the over-subscription
option may be
       exercised. Your prospectus cover page states that a condition to your
obligation to sell
       any securities through the underwriter is that, upon "closing" of the
offering, your Class
       A Ordinary Shares will qualify for listing on The NASDAQ Capital Market;
clarify your
       reference to "closing" by reference to satisfaction of the minimum
amount, maximum
       amount or some other event. We may have further comment.

Notes to Unaudited Condensed Consolidated Financial Statements

Note 2   Basis of Presentation and Summary of Significant Accounting Policies

Revenue Recognition, page F-12

    5. We reviewed your response to our comment 1 and noted revised disclosure
on pages 33
       and F-32. Please include your revised disclosure for your sales of the
GTD devise within
       the audited Notes to Consolidated Financial Statements on page F-13.
 Xiaoyang Huang
HiTek Global Inc.
December 4, 2018
Page 3

Research and Development Expenses, page F-32

    6. We note your disclosure that the total software development contract
price is $1.11
       million at June 30, 2018. Yet, in Note 2 to the audited consolidated
financial statements
       on page F-14, you state that the total contract price of your software
development
       contract was $0.97 million, the price was fixed, and no additional
consideration was
       required by the company. Please reconcile the inconsistency in your
disclosure. If the
       contract was modified then please disclose the nature of the
modification. Further please
       clarify and disclose how the amounts you have capitalized and included
in advances to
       suppliers correspond to the installment payment terms under the
contract; and, disclose
       when the official version is expected to launch.

Unaudited Condensed Consolidated Statements of Cash Flows, page F-27

    7. We note your disclosure that the changes in operating assets for
accounts receivable from
       related parties, due from related party and due to related parties in
the unaudited
       condensed consolidated statements of cash flows for the six months ended
June 30, 2018
       are significantly higher than the actual calculated changes in such
balances based on the
       amounts presented in the unaudited condensed consolidated balance sheets
on page F-25.
       Please revise the inconsistency in your disclosure or advise.

Note 8   Related Party Transactions, page F-36

    8. We note the change in your account receivables-related party, net
balance from Beijing
       Zhongzhe Yuantong Technology Co., Ltd. at June 30, 2018 as compared to
December 31,
       2017 increased by $555,121 which exceeds the sum of your hardware and
software
       revenues to Beijing Zhongzhe Yuantong Technology Co., Ltd. of $499,896
for the six
       months ended June 30, 2018. Please reconcile the related party
receivables due from
       Beijing Zhongzhe Yuantong Technology Co., Ltd. and the related revenues
presented in
       the tables on page F-36 to the unaudited condensed consolidated balance
sheets and
       consolidated statements of operations and comprehensive income on pages
F-25 and F-26
       and to management's working capital discussion and analysis on page 38.

        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.
 Xiaoyang Huang
HiTek Global Inc.
December 4, 2018
Page 4

        You may contact Yolanda Guobadia, Staff Accountant, at (202) 551-3562,
or Donna
DiSilvio, 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