Majestic Ideal Holdings Ltd

VIA EDGAR 

June 26, 2024

U.S. Securities & Exchange Commission

Division of Corporation Finance

Office of Finance

Washington, D.C. 20549

Attn: Thomas Jones and Jay Ingram

Re:	Majestic Ideal Holdings Ltd
	Registration Statement on Form F-1
	Filed April 28, 2023, as amended
	File No. 333-271502

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Majestic Ideal Holdings Ltd hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 5:00 pm ET on June 28, 2024, or as soon as thereafter practicable.

Very truly yours,

/s/ Yuk Yin Judy Li

Yuk Yin Judy Li

Chairperson of the Board of Directors 

cc:	Loeb & Loeb LLP
	Haneberg Hurlbert PLC