TIAN RUIXIANG Holdings Ltd
May 26, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation
Office of Consumer Products
100 F. Street, N.E.
Washington, D.C. 20549
| Re: | TIAN RUIXIANG Holdings Ltd | |
| Registration Statement on Form F-3, as amended | ||
| File No. 333-269348 |
Ladies and Gentlemen:
In accordance with Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended, TIAN RUIXIANG Holdings Ltd hereby requests acceleration of effectiveness of the above-referenced Registration Statement, so that it will become effective at 4:00pm, Eastern Time, on May 31, 2023, or as soon thereafter as practicable.
| Very truly yours, | |||
| TIAN RUIXIANG Holdings Ltd | |||
| By: | /s/ Zhe Wang | ||
| Name: | Zhe Wang | ||
| Title: | Chief Executive Officer and Chairman of the Board of Directors | ||
