Mail Stop 3561
                                                                    June 14,
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 No. 4 to Registration Statement on Form F-1
                       Filed June 6, 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
February 11, 2019 letter.

       Notes to Consolidated Financial Statements, page F-7

       Note 2   Basis of Presentation and Summary of Significant Accounting
Policies
       Recent Accounting Pronouncements, page F-16

           1. Please provide qualitative financial statement disclosures of the
potential impact Revenue
              from Contracts with Customers (Topic 606) will have on your
financial statements when
              adopted. In this regard, include a description of the effects of
the accounting policies that
              you expect to apply, if determined, and a comparison to your
current revenue recognition
              policies. Describe the status of your process to implement the
new standard and the
              significant implementation matters yet to be addressed. In
addition, to the extent that you
 Xiaoyang Huang
HiTek Global Inc.
June 14, 2019
Page 2

       determine the quantitative impact that adoption of Topic 606 is expected
to have on your
       financial statements, please also disclose such amounts. Please refer to
ASC 250-10-S99-
       6 and SAB Topic 11.M.

Note 16   Subsequent Events, page F-24

    2. Please disclose the specific date through which subsequent events were
evaluated. Refer
       to ASC 855-10-50-1.

        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