May 10, 2019
Attn: Jim Lopez; Pam Howell; Steve Lo; Rufus Decker
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Beverages, Apparel and Mining
100 F Street, N.E.
Washington, DC 20549
| Re: | Fah Mai Holdings, Inc. | |
| Amended Registration Statement on Form S-1 | ||
| Filed May 1, 2019 | ||
| File No. 333-226275 |
Ladies and Gentlemen:
The undersigned registrant (the “Registrant”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-1 to become effective on May 14, 2019, at 3:00 p.m., Eastern Daylight Time, or as soon thereafter as is practicable.
Sincerely,
Fah Mai Holdings, Inc.
| /s/ Louis Haseman |
Louis Haseman
Chief Executive Officer
