CHEER HOLDING, INC.
22F, Block B, Xinhua Technology Building
No. 8 Tuofangying South Road,
Jiuxianqiao, Chaoyang District, Beijing, China
September 10, 2024
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Charli Wilson
| Re: | Cheer Holding, Inc. | |
| Registration Statement on Form F-3 (No. 333-279221) | ||
Request for Acceleration | ||
| Requested Date: | September 12, 2024 | |
| Requested Time: | 4:30 p.m. Eastern Time | |
Ladies and Gentlemen:
Cheer Holding, Inc. hereby requests that the effective date of its Registration Statement on Form F-3 (File No. 333-279221) be accelerated so that the same will become effective at 4:30 p.m., Eastern Time, on September 12, 2024, or as soon thereafter as practicable.
If you have any questions regarding this request, please call our counsel John P. Yung of Lewis Brisbois at (916) 646-8288.
| Very Truly Yours, | |
| Cheer Holding, Inc. | |
| /s/ Zhang Bing | |
| Zhang Bing, | |
| Chief Executive Officer |