ARMLOGI HOLDING CORP.

February 8, 2024

Via EDGAR

Division of Corporation Finance

Office of Energy & Transportation

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

Attention:	Joanna Lam
	Raj Rajan
	Michael Purcell
	Kevin Dougherty

Re:	Armlogi Holding Corp.
	Registration Statement on Form S-1, as amended (File No. 333-274667)
	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, Armlogi Holding Corp. hereby requests that the effectiveness of the above-referenced Registration Statement on Form S-1 (the “Registration Statement”) be accelerated and that the Registration Statement become effective at 4:30 p.m., Eastern Time, on February 12, 2024, or as soon thereafter as practicable.

Very truly yours,
Armlogi Holding Corp.
By:	/s/ Aidy Chou
Name:	Aidy Chou
Title:	Chief Executive Officer

cc:	Ying Li, Esq.
	Hunter Taubman Fischer & Li LLC