# EDGAR Filing Document

**Accession Number:** 0002012096
**File Stem:** 0001213900-26-023693
**Filing Date:** 2026-3
**Character Count:** 2162
**Document Hash:** bb41627785460bb768c50017472470c0
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-023693.hdr.sgml**: 20260403

**ACCESSION NUMBER**: 0001213900-26-023693

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260304

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Powell Max Ltd
- **CENTRAL INDEX KEY:** 0002012096
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-MISCELLANEOUS BUSINESS SERVICES [7380]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 000000000
- **STATE OF INCORPORATION:** D8

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 22/F., EURO TRADE CENTRE,
- **STREET 2:** 13-14 CONNAUGHT ROAD CENTRAL
- **CITY:** CENTRAL, HONG KONG
- **STATE:** K3
- **ZIP:** 0000
- **BUSINESS PHONE:** 852 2158 2888

**MAIL ADDRESS:**
- **STREET 1:** 22/F., EURO TRADE CENTRE,
- **STREET 2:** 13-14 CONNAUGHT ROAD CENTRAL
- **CITY:** CENTRAL, HONG KONG
- **STATE:** K3
- **ZIP:** 0000

POWELL MAX LIMITED

22/F., Euro Trade Centre,

13-14 Connaught Road Central, Hong Kong

March 4, 2026

*<u>VIA EDGAR</u>*

Securities and Exchange Commission

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Re: POWELL MAX LIMITED (CIK 0002012096)

Registration Statement on Form F-3

File No. 333-293983

Request for Acceleration of Effective Date

Dear Sir or Madam:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the "Securities Act"), POWELL MAX LIMITED (the "Registrant") hereby requests that the effective date of the above-referenced registration statement be accelerated so that it will be declared effective at 4:30 p.m., Eastern Time, on March 5, 2026, or as soon as practicable thereafter.

The Registrant respectfully requests that it be notified of such effectiveness by a telephone call to Anthony W. Basch of Kaufman & Canoles, P.C. at (804) 771.5725 and that such effectiveness also be confirmed in writing.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| POWELL MAX LIMITED | POWELL MAX LIMITED |
| By: | */s/ Geordan Pursglove* |
|  | Geordan Pursglove |
|  | Chief Executive Officer |

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