TIAN RUIXIANG Holdings Ltd
June 2, 2021
VIA EDGAR
Mr. John Stickel
U.S. Securities and Exchange Commission
Division of Corporation
Office of Consumer Products
100 F. Street, N.E.
Washington, D.C. 20549
| Re: | TIAN RUIXIANG Holdings Ltd Registration Statement on Form F-1, as amended File No. 333-256574 |
Dear Mr. Stickel:
In accordance with Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended, TIAN RUIXIANG Holdings Ltd hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-1, as amended, be accelerated to and that the Registration Statement become effective at 5:00pm, Eastern Time, on June 2, 2021, or as soon thereafter as practicable.
| Very truly yours, | |||
| TIAN RUIXIANG Holdings Ltd | |||
| By: | /s/ Zhe Wang | ||
| Name: | Zhe Wang | ||
| Title: | Chief Executive Officer and Chairman of the Board of Directors | ||
