# EDGAR Filing Document

**Accession Number:** 0001935172
**File Stem:** 0001213900-23-018183
**Filing Date:** 2023-3
**Character Count:** 2699
**Document Hash:** df5e8b9f808fa41a28f66cb35a990ce9
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-23-018183.hdr.sgml**: 20230405

**ACCESSION NUMBER**: 0001213900-23-018183

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230307

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Xiao-I Corp
- **CENTRAL INDEX KEY:** 0001935172
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-PREPACKAGED SOFTWARE [7372]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 7TH FLOOR, BUILDING 398
- **STREET 2:** NO. 1555 WEST JINSHAJIANG RD.
- **CITY:** SHANGHAI
- **STATE:** F4
- **ZIP:** 201803
- **BUSINESS PHONE:** (86) 021-39512112

**MAIL ADDRESS:**
- **STREET 1:** 7TH FLOOR, BUILDING 398
- **STREET 2:** NO. 1555 WEST JINSHAJIANG RD.
- **CITY:** SHANGHAI
- **STATE:** F4
- **ZIP:** 201803

**Xiao-I Corporation**

7<sup>th</sup> floor, Building 398, No. 1555 West<br> Jinshajiang Rd<br> Shanghai, China 201803<br> Tel: +86 021-39512112

March 7, 2023

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

Ms. Charli Gibbs-Tabler<br> Office of Technology<br> Division of Corporation Finance<br> U.S. Securities and Exchange Commission

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| | |
|:---|:---|
| **Re:** | **Xiao-I Corporation** |
|  | **Registration Statement on Form F-1** |
|  | **File No. 333-268889** |

---

Dear Ms. Gibbs-Tabler:

Pursuant to Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, the undersigned, on behalf of Xiao-I Corporation (the "***Company***"), respectfully requests that the effective date of the Registration Statement on Form F-1 referred to above be accelerated so that it will become effective at 4:00 P.M. Eastern Time on March 8, 2023, or as soon as practicable thereafter.

Please contact Fred A. Summer of Squire Patton Boggs (US) LLP, counsel to the Company, at (614) 365-2743, to provide notice of effectiveness, or if you have any questions or require additional information regarding this matter. Thank you for your assistance and cooperation in this matter.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| XIAO-I CORPORATION | XIAO-I CORPORATION |
| By: | /s/ Hui Yuan |
|  | Hui Yuan |
|  | Chief Executive Officer |

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| | |
|:---|:---|
| cc: | Joyce Sweeney, *Securities and Exchange Commission* |
|  | Christine Dietz, *Securities and Exchange Commission* |
|  | Mitchell Austin, *Securities and Exchange Commission* |
|  | Hui Yuan, *Xiao-I Corporation* |
|  | Chao Xu, *Xiao-I Corporation* |
|  | Fred A. Summer, *Squire Patton Boggs (US) LLP* |
|  | Charlotte Westfall, *Squire Patton Boggs (US) LLP* |

---

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