# EDGAR Filing Document

**Accession Number:** 0001948455
**File Stem:** 0001213900-23-025110
**Filing Date:** 2023-3
**Character Count:** 1812
**Document Hash:** 0f779f2765044da5322103e8ea9855de
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-23-025110.hdr.sgml**: 20230501

**ACCESSION NUMBER**: 0001213900-23-025110

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230331

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Ispire Technology Inc.
- **CENTRAL INDEX KEY:** 0001948455
- **STANDARD INDUSTRIAL CLASSIFICATION:** CIGARETTES [2111]
- **IRS NUMBER:** 845106049
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 19700 MAGELLAN DRIVE
- **CITY:** LOS ANGELES
- **STATE:** CA
- **ZIP:** 90502
- **BUSINESS PHONE:** 3107429975

**MAIL ADDRESS:**
- **STREET 1:** 19700 MAGELLAN DRIVE
- **CITY:** LOS ANGELES
- **STATE:** CA
- **ZIP:** 90502

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Ispire Technology Inc,
- **DATE OF NAME CHANGE:** 20220927

**Ispire Technology Inc.**

**19700 Magellan Drive**

**Los Angeles, CA 90502**

March 31, 2023

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

Patrick Fullem

Division of Corporation Finance

Office of Manufacturing

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549-4561

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| | |
|:---|:---|
| Re: | Ispire Technology Inc.. |
|  | Registration Statement on Form S-1 |
|  | Filed January 31, 2023, as amended |
|  | File No. 333-269470 |

---

Dear Mr. Fullem:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Ispire Technology Inc. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:30 p.m. ET on April 3, 2023, or as soon as thereafter practicable.

---

| |
|:---|
| Very truly yours, |
| /s/ Tuanfang Liu |
|  Tuanfang Liu |
| Chief Executive Officer |

---

cc: Ellenoff Grossman & Schole LLP