ISPIRE TECHNOLOGY INC.
19700 Magellan Drive
Los Angeles, CA 90502
October 19, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, DC 20549
| Re: | Ispire Technology Inc. | |
| Registration Statement on Form S-1 | ||
| File No. 333-273904 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Ispire Technology Inc., hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 5 p.m. EST on Thursday, October 19, 2023, or as soon as thereafter practicable.
| Very truly yours, | |
| /s/ Michael Wang | |
| Michael Wang | |
| Co-Chief Executive Officer |
| cc: | Ellenoff Grossman & Schole LLP |
