Lion Group Holding Ltd.
Unit A-C, 33/F
Tower A, Billion Center
1 Wang Kwong Road
Kowloon Bay
Hong Kong
VIA EDGAR
May 4, 2021
U.S. Securities & Exchange Commission
Division of Corporation Finance
Office of Finance
100 F Street, NE
Washington, D.C. 20549
Attn: David Lin
| Re: | Lion Group Holding Ltd. | |
| Registration Statement on Form F-1 | ||
| Filed January 21, 2021 | ||
| File No. 333-252202 |
Dear Mr. Lin:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Lion Group Holding Ltd. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 9:00 a.m. ET on May 6, 2021, or as soon as thereafter practicable.
| Very truly yours, | |
| /s/ Chunning Wang | |
| Chunning Wang | |
| Chief Executive Officer |
| cc: | Loeb & Loeb LLP |
