US Tiger Securities, Inc.
437 Madison Ave., 27th Floor
New York, New York 10022
March 31, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, N.E.
Washington, D.C. 20549-7010
| Attention: | Stephany Yang |
| Kevin Woody | |
| Patrick Fullem | |
| Jennifer Angelini |
| Re: | Ispire Technology Inc. | |
| Registration Statement on Form S-1 | ||
| Filed January 31, 2023, as amended | ||
| File No. 333-269470 |
Dear Ms. Yang, Mr. Woody, Mr. Fullem and Ms. Angelini:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), the undersigned, which is acting as the representative of the underwriters of the offering, hereby joins in the request of Ispire Technology Inc. that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:30 p.m., Eastern Time, on April 3, 2023, or as soon as thereafter practicable.
Pursuant to Rule 460 of the General Rules and Regulations under the Act, please be advised that there will be distributed to each underwriter or dealer, who is reasonably anticipated to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus.
The undersigned advises that it has complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
[Signature page follows]
Very truly yours, | ||
| US TIGER SECURITIES, INC. | ||
| By: | /s/ Lei Huang | |
| Name: | Lei Huang | |
| Title: | CEO | |
