QDM International Inc.
Room 715, 7F, The Place Tower C, No. 150 Zunyi Road
Changning District, Shanghai, China 200051
January 25, 2023
VIA EDGAR
Jessica Livingston
U.S. Securities & Exchange Commission
Division of Corporation Finance
Office of Finance
100 F Street, NE
Washington, D.C. 20549
Re: | QDM International Inc. | |
Registration Statement on Form S-1 | ||
Initially filed September 2, 2022, as amended | ||
File No. 333-267263 |
Dear Ms. Livingston:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, QDM International Inc. hereby requests acceleration of effectiveness of the above referenced Registration Statement on Form S-1 so that it will become effective at 5:00 p.m. ET on Friday, January 27, 2023, or as soon as thereafter practicable.
Very truly yours, | |
/s/ Huihe Zheng | |
Huihe Zheng | |
President and Chief Executive Officer |
cc: | Ellenoff Grossman & Schole LLP |