# EDGAR Filing Document

**Accession Number:** 0001818605
**File Stem:** 0001104659-23-018175
**Filing Date:** 2023-2
**Character Count:** 2170
**Document Hash:** 07d39a4f4322185f9cdd38dd49b95eb8
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-23-018175.hdr.sgml**: 20230314

**ACCESSION NUMBER**: 0001104659-23-018175

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230210

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Distoken Acquisition Corp
- **CENTRAL INDEX KEY:** 0001818605
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** UNIT 1006 BLOCK C
- **STREET 2:** JINSHANGJUN PARK
- **CITY:** KUNMING YUNNAN
- **STATE:** F4
- **ZIP:** 000000
- **BUSINESS PHONE:** 8687168227160

**MAIL ADDRESS:**
- **STREET 1:** UNIT 1006 BLOCK C
- **STREET 2:** JINSHANGJUN PARK
- **CITY:** KUNMING YUNNAN
- **STATE:** F4
- **ZIP:** 000000

**DISTOKEN ACQUISITION CORPORATION**

**Unit 1006, Block C, Jinshangjun Park<br> No. 2 Xiaoba Road, Panlong District<br> Kunming, Yunnan, China**

February 10, 2023

**VIA EDGAR**

United States Securities and Exchange Commission<br> Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Geoff Kruczek

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| | |
|:---|:---|
| **RE:** | **Distoken Acquisition Corporation<br> Registration Statement on Form S-1<br> Filed September 15, 2020, as amended<br> File No. 333-248822** |

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Ladies and Gentlemen:

Distoken Acquisition Corporation (the "Company") hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of the effective date of the above-referenced Registration Statement, as amended (the "Registration Statement"), so that the Registration Statement will become effective at 4:00 p.m., Eastern Time, on Monday, February 13, 2023, or as soon thereafter as practicable.

*[Signature Page Follows]*

 

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| DISTOKEN ACQUISITION CORPORATION | DISTOKEN ACQUISITION CORPORATION |
| By: | /s/ Jian Zhang |
|  | Name: Jian Zhang |
|  | Title: Chairman and Chief Executive Officer |

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cc: Ellenoff Grossman & Schole LLP <br> Graubard Miller