# EDGAR Filing Document

**Accession Number:** 0001948455
**File Stem:** 0000000000-23-002722
**Filing Date:** 2023-3
**Character Count:** 7698
**Document Hash:** 39d6b479f3e2394122fdbcc0b417c2dc
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-002722.hdr.sgml**: 20230501

**ACCESSION NUMBER**: 0000000000-23-002722

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230317

**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

                               March 17, 2023

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

                                                        Re: Ispire Technology
Inc.
                                                            Amendment No. 4 to
Registration Statement on Form S-1
                                                            Filed March 17,
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.

       Amendment No. 4 to Registration Statement on Form S-1 filed March 17,
2023

       Risk Factors, page 12

   1.                                                   We note your disclosure
includes certain changes to the offering; however, the filing has
                                                        not been revised to
reflect all of the changes. For example, on page 31, you disclose that
                                                        all of the shares sold
in the offering will be freely transferable without restriction or
                                                        further registration
under the Securities Act, which appears inconsistent regarding the
                                                        shares sold in this
offering that will be held by the Chief Financial Officer. In addition, on
                                                        page 54, the
percentages of the Company's common stock to be owned by Mr. Liu and
                                                        Ms. Zhu upon completion
of this offering, 59.4% and 4.5%, respectively, do not appear
                                                        revised. Please revise
the filing to make the changes as appropriate throughout the filing.
 Tuanfang Liu
FirstName   LastNameTuanfang  Liu
Ispire Technology Inc.
Comapany
March       NameIspire Technology Inc.
        17, 2023
March2 17, 2023 Page 2
Page
FirstName LastName
Dilution, page 36

2.       We note your disclosure that a $1.00 increase (decrease) in the
assumed public offering
         price would increase the dilution per share to new investors by
approximately $0.05, after
         deducting the underwriters' discount and estimated offering expenses
payable by the
         Company. Please explain how the increase in the dilution per share to
new investors of
         $0.05 was computed. Also revise "increase" of the dilution to
"increase (decrease)".
       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

March 17, 2023

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

# **Re: Ispire Technology Inc.**  
**Amendment No. 4 to Registration Statement on Form S-1**  
**Filed March 17, 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.

Amendment No. 4 to Registration Statement on Form S-1 filed March 17, 2023

# Risk Factors, page 12

1. We note your disclosure includes certain changes to the offering; however, the filing has not been revised to reflect all of the changes. For example, on page 31, you disclose that all of the shares sold in the offering will be freely transferable without restriction or further registration under the Securities Act, which appears inconsistent regarding the shares sold in this offering that will be held by the Chief Financial Officer. In addition, on page 54, the percentages of the Company's common stock to be owned by Mr. Liu and Ms. Zhu upon completion of this offering, 59.4% and 4.5%, respectively, do not appear revised. Please revise the filing to make the changes as appropriate throughout the filing.

Tuanfang Liu
Ispire Technology Inc.
March 17, 2023
Page 2

Dilution, page 36

2. We note your disclosure that a $1.00 increase (decrease) in the assumed public offering price would increase the dilution per share to new investors by approximately $0.05, after deducting the underwriters' discount and estimated offering expenses payable by the Company. Please explain how the increase in the dilution per share to new investors of $0.05 was computed. Also revise "increase" of the dilution to "increase (decrease)".

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.