Mail Stop 3561
                                                                    February
11, 2019

       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 Nos. 1 and 2 to Registration Statement on Form
F-1
                       Filed December 31, 2018 and January 29, 2019
                       File No. 333-228498

       Dear Ms. Huang:

             We have reviewed your amended registration statements 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.
Unless we note
       otherwise, our references to prior comments are to comments in our
December 5, 2018 letter.

       Prospectus Cover Page

           1. Your disclosure is unclear as to the price at which you intend to
offer your Class A
              Ordinary Shares. On your prospectus cover page, you have inserted
a public offering
              price of $4.00 in the table, however, you also disclose an
expected price range at which
              you will offer your shares in the first paragraph. If you intend
to offer your shares at a
              fixed price of $4.00 until a market for your shares develops,
please remove your
              reference to a price range.

           2. We note your disclosure on the prospectus cover page and in the
Underwriting section
              that the over-subscription allotment may be exercised by a
certain date, however, it does
              not seem practicable to set a particular date given that it
cannot be known when the
              maximum offering amount will be sold, if at all. Please revise.
 Xiaoyang Huang
HiTek Global Inc.
February 11, 2019
Page 2

Executive Compensation, page 64

    3. Please update your executive compensation disclosure to include your
recently completed
       fiscal year.

Underwriting, page 84

    4. We note that you have granted the underwriter an over-subscription
option. The use of
       an over-subscription option, however, may not be appropriate in an
offering being
       conducted on best efforts, minimum-maximum basis. Tell us how the
over-subscription
       option differs from a traditional over-allotment option that is more
commonly used in
       firm commitment offerings. In this regard, please clarify whether you or
the underwriter
       determines if and when to exercise the over-subscription option and
confirm, if true, that
       in using the over-subscription option, the issuer does not establish a
"short" position nor
       is the option used to cover a "short" position in connection with the
best efforts offering.

Exhibit 99.3

    5. Reference is made to the Company's inclusion of audited financial
statements in the
       Registration Statement as of December 31, 2018 and 2017 and for each of
the two years
       then ended in the second paragraph. The audited periods currently
included in your
       Registration Statement are for the annual periods December 31, 2017 and
December 31,
       2016. Please revise.

       We note the following regarding the Company's representations to the
Commission:

           Your representation in number two should confirm the Company is not
required to
           comply with the 12-month updating requirement. Further, it is not
clear why the
           Company has referred to an "interim period."

           The Company states in number four that it does not anticipate its
audited financial
           statements for the fiscal year ended December 31, 2017 will be
available until early
           April 2018. Since these financial statements are already included in
the filing, it
           appears the Company may have intended to state audited financial
statements for the
           year ended December 31, 2018 will not be available until April 2019.

       Please refer to Instruction 2 to Item 8.A.4 of Form 20-F and revise as
appropriate.
 Xiaoyang Huang
HiTek Global Inc.
February 11, 2019
Page 3

        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