GMTech Inc.
45 Rockefeller Plaza, 21F
New York, New York 10111
February 12, 2024
Via Edgar
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention:
Ryan Rohn and Stephen Krikorian
Division of Corporate Finance
Office of Technology
| Re: | GMTech Inc. |
| Registration Statement on Form S-1 | |
| File No. 333-275887 |
REQUEST FOR ACCELERATION OF EFFECTIVENESS
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, GMTech Inc. (the " Registrant ") hereby requests acceleration of the effective date of its Registration Statement on Form S-1 (File No. 333-275887), as amended (the “Registration Statement”), so that it may become effective at 12:00 p.m. Eastern Daylight Time on February 14, 2024, or as soon as practicable thereafter.
| · | 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. | |
| · | 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. |
Sincerely,
/s/ Yuyang Cui
Yuyang Cui
Chief Executive Officer
