| SIPP International Industries, Inc. | 50 West Liberty Street Suite 880 Reno, NV 89501 |
November 9, 2023
Via Edgar
United State Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, DC 20549
| Attention: | Eiko Yaoita Pyles |
Ernest Greene
Thomas Jones
Geoff Kruczek
| Re: | SIPP International Industries, Inc. |
Amendment No. 6 to Registration Statement on Form S-1
Filed October 25, 2023
File No. 333-271830
Dear Sir or Madam:
SIPP International Industries, Inc. (the “Company”) is filing this letter in response to your recent review letter addressed to Min Jiang, Chief Executive Officer of the Company, dated November 9, 2023 (the “SEC Letter”). This response letter addresses the concerns you have expressed. The following numbered responses correspond to the comment numbers in the SEC Letter.
Amendment No. 5 to Registration Statement on Form S-1 filed October 25, 2023
General
1. Please confirm in writing that you will notify us promptly of any changes to your disclosure regarding or requested by the CSRC.
We hereby confirm to you in writing that we will promptly notify you of any changes to our disclosure regarding or requested by the CSRC
Please direct your correspondence regarding this matter to the undersigned.
| Very truly yours, | |
| /s/ Min Jiang | |
| Min Jiang |
