0001213900-23-023958.txt : 20230426 0001213900-23-023958.hdr.sgml : 20230426 20230329123630 ACCESSION NUMBER: 0001213900-23-023958 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20230329 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Top KingWin Ltd CENTRAL INDEX KEY: 0001938865 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-BUSINESS SERVICES, NEC [7389] IRS NUMBER: 000000000 STATE OF INCORPORATION: E9 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ROOM 1304, BLG NO. 25, TIAN'AN HQ CENTER STREET 2: NO. 555, NORTH PANYU AVE., DONGHUAN ST. CITY: GUANGZHOU STATE: F4 ZIP: 511400 BUSINESS PHONE: 8618219445669 MAIL ADDRESS: STREET 1: ROOM 1304, BLG NO. 25, TIAN'AN HQ CENTER STREET 2: NO. 555, NORTH PANYU AVE., DONGHUAN ST. CITY: GUANGZHOU STATE: F4 ZIP: 511400 CORRESP 1 filename1.htm

TOP KINGWIN LTD

March 29, 2023

VIA EDGAR

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

Re:

Top KingWin Ltd

Registration Statement on Form F-1, as amended (File No. 333-269290)

Request For Acceleration of Effectiveness

Ladies and Gentlemen:

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Top KingWin Ltd (the “Company”) hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-1/A (the “F-1 Registration Statement”) be accelerated to and that the F-1 Registration Statement become effective at 4:00 p.m., Eastern Time, on March 29, 2023, or as soon thereafter as practicable.

The Company hereby acknowledges the following:

●

should the Securities and Exchange Commission (the “Commission”) or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

●

the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

●

the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

If you have any further questions, please contact the Company’s U.S. securities counsel, Anna J. Wang, Esq., of Robinson & Cole LLP, at (212) 451-2942.

	Very truly yours,

	Top KingWin Ltd

	By:	/s/ Ruilin Xu
	Name:	Ruilin Xu
	Title:	Chief Executive Officer

[Signature Page to the Request for Acceleration of Effectiveness]