# EDGAR Filing Document

**Accession Number:** 0001997950
**File Stem:** 0001213900-25-086857
**Filing Date:** 2025-9
**Character Count:** 2954
**Document Hash:** d0f0a37f93dc1928b8ebcf520e9aa956
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-086857.hdr.sgml**: 20260121

**ACCESSION NUMBER**: 0001213900-25-086857

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250911

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Unitrend Entertainment Group Ltd
- **CENTRAL INDEX KEY:** 0001997950
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-MOTION PICTURE & VIDEO TAPE DISTRIBUTION [7822]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** ROOM A-4474, NO. 3 BUILDING, YONGAN RD.
- **STREET 2:** SHILONG ECONOMIC DEVELOPMENT DISTRICT
- **CITY:** BEIJING
- **PROVINCE COUNTRY:** F4
- **BUSINESS PHONE:** 9176317777

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** ROOM A-4474, NO. 3 BUILDING, YONGAN RD.
- **STREET 2:** SHILONG ECONOMIC DEVELOPMENT DISTRICT
- **CITY:** BEIJING
- **PROVINCE COUNTRY:** F4

**Unitrend Entertainment Group Limited**

September 11, 2025

<u>Via EDGAR</u>

Division of Corporation Finance

Office of Trade & Services

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

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| | |
|:---|:---|
| Attention: | Nico Nalbantian |
|  | Erin Jaskot |
|  | Aamira Chaudhry |
|  | Adam Phippen |

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| | |
|:---|:---|
| **Re:** | **Unitrend Entertainment Group Limited** |
|  | **Registration Statement on Form 8-A (File No. 001-42840)** |
|  | **Registration Statement on Form F-1, as amended** |
|  | **Initially Filed on June 17, 2024** |
|  | **File No. 333-280248** |

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Dear Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended, Cathay Securities, Inc., as the underwriter, hereby requests acceleration of the effective date of the above-referenced Registration Statement so that it will become effective at 4:30 p.m., Eastern Time, on Monday, September 15, 2025, or as soon thereafter as practicable.

Pursuant to Rule 460 under the Act, we wish to advise you that we have distributed as many copies of the Preliminary Prospectus dated June 17, 2025, to selected dealers, institutions and others as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

We have been advised by the prospective underwriters that they have complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

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| | | |
|:---|:---|:---|
| Very truly yours, | Very truly yours, | Very truly yours, |
| **Cathay Securities, Inc.** | **Cathay Securities, Inc.** | **Cathay Securities, Inc.** |
| By: | /s/ Xiaoyu Li | /s/ Xiaoyu Li |
|  | Name: | Xiaoyu Li |
|  | Title: | Chief Executive Officer |

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