CHEN-DRAKE LAW
8491 Sunset Blvd., Suite 368
W. Hollywood, CA 90069
(310) 358-0880 (t); 888-896-7763 (f)
July 28, 2022
via edgar Mary Mast Gary Guttenberg Tim Buchmiller |
| Re: | Acceleration Request for Longduoduo Company Limited Registration Statement on Form S-1 (File No. 333-260951) |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, we attach the request of our client, Longduoduo Company Limited that effectiveness of the above-referenced Registration Statement be accelerated to 9:30 a.m., Eastern Time, on July 28, 2022, or as soon as practicable thereafter.
Call me at (310) 358-0880 with any questions.
| Very truly yours, | |
| /s/ Jenny Chen-Drake | |
| Jenny Chen-Drake |
July 28, 2022
VIA EDGAR
| Re: | Longduoduo Company Limited |
| Registration Statement on Form S-1 | |
| File No. 333-260951 |
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Tracie Mariner
Mary Mast
Gary Guttenberg
Tim Buchmiller
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Longduoduo Company Limited. (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that it may become effective at 9:30 a.m., Eastern Time, on July 28, 2022, or as soon as possible thereafter. In this regard, the Company is aware of its obligations under the Securities Act.
The undersigned acknowledges, on behalf of the Company, that:
| ● | should the Commission or the Staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; | |
| ● | the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and | |
| ● | the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
If you require any additional information with respect to this letter, please contact Jenny Chen-Drake (310-358-0880) of Chen-Drake Law.
[Signature page follows]
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| Very truly yours, | ||
| LONGDUODUO COMPANY LIMITED | ||
| By: | /s/ Zhou Hongxiao | |
| Name: Zhou Hongxiao | ||
| Title: Chief Executive Officer | ||
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