# EDGAR Filing Document

**Accession Number:** 0001818605
**File Stem:** 0001104659-23-013337
**Filing Date:** 2023-2
**Character Count:** 3062
**Document Hash:** 16f1f4e25433623845120ad6c724425b
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-23-013337.hdr.sgml**: 20230314

**ACCESSION NUMBER**: 0001104659-23-013337

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230208

**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**

**No. 2 Xiaoba Road, Panlong District**

**Kunming, Yunnan, People's Republic of China** 

February 8, 2023

**VIA EDGAR**

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Geoff Kruczek

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| | |
|:---|:---|
| **Re:** | **Distoken Acquisition Corporation** |

---

**Amendment No. 8 to Registration Statement on Form S-1**

**Filed February 3, 2023**

**File No. 333-248822**

Dear Mr. Kruczek:

Distoken Acquisition Corporation (the "**Company**," "**Distoken**," "**we**," "**our**" or "**us**") hereby transmits its response to the comments of the staff (the "**Staff**") of the Division of Corporation Finance of the Securities and Exchange Commission (the "**Commission**") contained in the Staff's letter dated February 8, 2023 (the "**Letter**") regarding the above-referenced Amendment No. 8 to Registration Statement on Form S-1.

For the Staff's convenience, we have repeated below the Staff's comment in bold, and have followed the comment with the Company's response.

**<u>Amendment No. 8 to Registration Statement on Form S-1 filed February 3, 2023</u>**

**<u>General</u>**

&nbsp;&nbsp;&nbsp;&nbsp;1. **We note your revisions regarding a nine-month deadline to complete an initial business combination, which could be extended to 18 months. Please reconcile with the time periods in Section 48.7 of Exhibit 3.3.** 

In response to the Staff's comment, we have filed a revised version of Exhibit 3.3 as part of Amendment No. 9 to the Registration Statement on Form S-1.

**\* \* \* \* \***

We thank the Staff in advance for its consideration of the foregoing. Should you have any questions, please do not hesitate to contact Distoken's legal counsel, Richard I. Anslow, Esq. or Joshua N. Englard, Esq. of Ellenoff Grossman & Schole LLP, at (212) 370-1300.

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

---

cc: Ellenoff Grossman & Schole LLP

Graubard Miller