# EDGAR Filing Document

**Accession Number:** 0001938865
**File Stem:** 0001213900-23-023958
**Filing Date:** 2023-3
**Character Count:** 2981
**Document Hash:** 5a3284f4c17decd42d6791e5797822fa
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-23-023958.hdr.sgml**: 20230426

**ACCESSION NUMBER**: 0001213900-23-023958

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230329

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Top KingWin Ltd
- **CENTRAL INDEX KEY:** 0001938865
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-BUSINESS SERVICES, NEC [7389]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** ROOM 1304, BLG NO. 25, TIAN'AN HQ CENTER
- **STREET 2:** NO. 555, NORTH PANYU AVE., DONGHUAN ST.
- **CITY:** GUANGZHOU
- **STATE:** F4
- **ZIP:** 511400
- **BUSINESS PHONE:** 8618219445669

**MAIL ADDRESS:**
- **STREET 1:** ROOM 1304, BLG NO. 25, TIAN'AN HQ CENTER
- **STREET 2:** NO. 555, NORTH PANYU AVE., DONGHUAN ST.
- **CITY:** GUANGZHOU
- **STATE:** F4
- **ZIP:** 511400

**TOP KINGWIN LTD**

March 29, 2023

**<u>VIA EDGAR</u>**

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

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| | |
|:---|:---|
| **Re:** | **Top KingWin Ltd** |
|  | **Registration Statement on Form F-1, as amended (File No. 333-269290)**<br> **Request For Acceleration of Effectiveness** |

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Ladies and Gentlemen:

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Top KingWin Ltd (the "***Company***") hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-1/A (the "***F-1 Registration Statement***") be accelerated to and that the F-1 Registration Statement become effective at 4:00 p.m., Eastern Time, on March 29, 2023, or as soon thereafter as practicable.

The Company hereby acknowledges the following:

● should the Securities and Exchange Commission (the "  ***Commission***") or the staff of the Commission (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; and

● 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.

If you have any further questions, please contact the Company's U.S. securities counsel, Anna J. Wang, Esq., of Robinson & Cole LLP, at (212) 451-2942.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| Top KingWin Ltd | Top KingWin Ltd |
| By: | */s/ Ruilin Xu* |
| Name: | Ruilin Xu |
| Title: | Chief Executive Officer |

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*[Signature Page to the Request for Acceleration of Effectiveness]*