# EDGAR Filing Document

**Accession Number:** 0001948455
**File Stem:** 0000000000-23-001846
**Filing Date:** 2023-2
**Character Count:** 9680
**Document Hash:** ad4b185101d23fe54f9863709fabc2fb
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001846.hdr.sgml**: 20230501

**ACCESSION NUMBER**: 0000000000-23-001846

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230224

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Ispire Technology Inc.
- **CENTRAL INDEX KEY:** 0001948455
- **STANDARD INDUSTRIAL CLASSIFICATION:** CIGARETTES [2111]
- **IRS NUMBER:** 845106049
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 19700 MAGELLAN DRIVE
- **CITY:** LOS ANGELES
- **STATE:** CA
- **ZIP:** 90502
- **BUSINESS PHONE:** 3107429975

**MAIL ADDRESS:**
- **STREET 1:** 19700 MAGELLAN DRIVE
- **CITY:** LOS ANGELES
- **STATE:** CA
- **ZIP:** 90502

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Ispire Technology Inc,
- **DATE OF NAME CHANGE:** 20220927
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-22-062885

## Text-Extract

```

United States securities and exchange commission logo

                            February 24, 2023

       Tuanfang Liu
       Chief Executive Officer
       Ispire Technology Inc.
       19700 Magellan Drive
       Los Angeles, CA 90502

                                                        Re: Ispire Technology
Inc.
                                                            Amendment No. 1 to
Registration Statement on Form S-1
                                                            Filed February 16,
2023
                                                            File No. 333-269470

       Dear Tuanfang Liu:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our
February 9, 2023 letter.

       Amendment No. 1 to Registration Statement on Form S-1 filed February 16,
2023

       Capitalization, page 34

   1.                                                   We note the two
payments made after December 31, 2022 to Tuanfang Liu ($3.4 million)
                                                        and Eigate ($40.5
million). Please revise your pro forma as adjusted presentation of your
                                                        Capitalization to
reflect these payments. Please make similar adjustments to your Dilution
                                                        table.
 Tuanfang Liu
FirstName  LastNameTuanfang   Liu
Ispire Technology Inc.
Comapany24,
February   NameIspire
             2023      Technology Inc.
February
Page  2 24, 2023 Page 2
FirstName LastName
Description of Capital Stock
Forum Selection, page 77

2.       We note you have revised Section 7.06(b) of your by-laws to remove the
reference to the
         Securities Act of 1933. Accordingly, please further revise this
section and the related risk
         factor to disclose whether your forum selection provision applies to
actions arising under
         the Securities Act. If so, please also state that there is uncertainty
as to whether a court
         would enforce such provision and that investors cannot waive
compliance with the federal
         securities laws and the rules and regulations thereunder. In that
regard, we note that
         Section 22 of the Securities Act creates concurrent jurisdiction for
federal and state courts
         over all suits brought to enforce any duty or liability created by the
Securities Act or the
         rules and regulations thereunder. If this provision does not apply to
actions arising under
         the Securities Act, please also ensure that the exclusive forum
provision in the governing
         documents states this clearly, or tell us how you will inform
investors in future filings that
         the provision does not apply to any actions arising under the
Securities Act.
Exhibits

3.       Please revise the penultimate footnote to the exhibit index to clearly
indicate whether you
         are relying on Item 601(a)(5) or Item 601(b)(10)(iv) of Regulation
S-K, and conform the
         legend on the first page of the footnoted exhibits as appropriate. To
the extent you intend
         to rely on Item 601(b)(10)(iv) to redact specific provisions or terms
of exhibits, please
         also include brackets indicating where these specific provisions or
terms are omitted.
4.       We note that there are a number of exhibits that have not yet been
filed.
         Please file your exhibits with your amended filing. Please note that
we will need
         sufficient time to review your exhibits.
       You may contact Stephany Yang at (202) 551-3167 or Kevin Woody at (202)
551-3629 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Patrick Fullem at (202) 551-8337 or Jennifer Angelini at (202) 551-3047
with any other
questions.

                                                                Sincerely,

                                                                Division of
Corporation Finance
                                                                Office of
Manufacturing
cc:      Richard I. Anslow, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

CORPORATION FINANCE

# UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
WASHINGTON, D.C. 20549

February 24, 2023

Tuanfang Liu  
Chief Executive Officer  
Ispire Technology Inc.  
19700 Magellan Drive  
Los Angeles, CA 90502

# **Re: Ispire Technology Inc.**  
**Amendment No. 1 to Registration Statement on Form S-1**  
**Filed February 16, 2023**  
**File No. 333-269470**

Dear Tuanfang Liu:

We have reviewed your amended registration statement and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure.

Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response.

After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our February 9, 2023 letter.

Amendment No. 1 to Registration Statement on Form S-1 filed February 16, 2023

Capitalization, page 34

1. We note the two payments made after December 31, 2022 to Tuanfang Liu ($3.4 million) and Eigate ($40.5 million). Please revise your pro forma as adjusted presentation of your Capitalization to reflect these payments. Please make similar adjustments to your Dilution table.

Tuanfang Liu
Ispire Technology Inc.
February 24, 2023
Page 2

# Description of Capital Stock
Forum Selection, page 77

2. We note you have revised Section 7.06(b) of your by-laws to remove the reference to the Securities Act of 1933. Accordingly, please further revise this section and the related risk factor to disclose whether your forum selection provision applies to actions arising under the Securities Act. If so, please also state that there is uncertainty as to whether a court would enforce such provision and that investors cannot waive compliance with the federal securities laws and the rules and regulations thereunder. In that regard, we note that Section 22 of the Securities Act creates concurrent jurisdiction for federal and state courts over all suits brought to enforce any duty or liability created by the Securities Act or the rules and regulations thereunder. If this provision does not apply to actions arising under the Securities Act, please also ensure that the exclusive forum provision in the governing documents states this clearly, or tell us how you will inform investors in future filings that the provision does not apply to any actions arising under the Securities Act.

# Exhibits

3. Please revise the penultimate footnote to the exhibit index to clearly indicate whether you are relying on Item 601(a)(5) or Item 601(b)(10)(iv) of Regulation S-K, and conform the legend on the first page of the footnoted exhibits as appropriate. To the extent you intend to rely on Item 601(b)(10)(iv) to redact specific provisions or terms of exhibits, please also include brackets indicating where these specific provisions or terms are omitted.
4. We note that there are a number of exhibits that have not yet been filed. Please file your exhibits with your amended filing. Please note that we will need sufficient time to review your exhibits.

You may contact Stephany Yang at (202) 551-3167 or Kevin Woody at (202) 551-3629 if you have questions regarding comments on the financial statements and related matters. Please contact Patrick Fullem at (202) 551-8337 or Jennifer Angelini at (202) 551-3047 with any other questions.

Sincerely,

Division of Corporation Finance
Office of Manufacturing

cc: Richard I. Anslow, Esq.