Cassidy & Associates
Attorneys at Law
9454 Wilshire Boulevard
Suite 612
Beverly Hills, California 90212
Email: CassidyLaw@aol.com
Telephone: 949/673-4510 Fax: 949/673-4525
September 30, 2016
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Attn: Asia Timmons-Pierce, Staff Attorney
Washington, D.C. 20549
| RE: | KT High-Tech Marketing Inc. |
Registration Statement on Form S-1
File No. 333-212272
Dear Ms. Timmons-Pierce:
Please find attached herewith a request for acceleration and supporting statement fromKT High-Tech Marketing Inc. (the “Company”)with respect to the Registration Statement on Form S-1. The Company is requesting that the Registration Statement be declared effective on Wednesday, October 5, 2016 at 5:00 p.m. Eastern time.
Please promptly advise us if there are any issues or concerns regarding the effectiveness of the Registration Statement on Form S-1. If there are any other questions, please let us know the same at your earliest opportunity by contacting Lee Cassidy, Esq. at (949) 673-4510 or the undersigned at (310) 709-4338. We look forward to the Registration Statement being declared effective, and thank you for your professional courtesy and assistance in this matter.
Sincerely,
/s/ Anthony A. Patel
Anthony A. Patel, Esq.
Cassidy & Associates
