KT High-Tech Marketing Inc.
14440 Big Basin Way, #12
Saratoga, California 95070
(408) 663-5247
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:
KT High-Tech Marketing Inc.(the “Company”) hereby requests acceleration of the effectiveness of its Registration Statement on Form S-1 (File No.333-212272). The Company requests the qualification to be effective as of 5:00 p.m. Eastern time on Wednesday, October 5, 2016.
Accompanying this letter is a letter of even date from the Company acknowledging certain matters regarding the role of the Securities and Exchange Commission in declaring this Registration Statement effective.
Sincerely,
K-T HIGH-TECH MARKETING INC.
/s/ Michael Mo
Michael Mo
President
