ARMLOGI HOLDING CORP.
December 31, 2024
Via EDGAR
Division of Corporation Finance
Office of Energy & Transportation
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C., 20549
Attention: Anuja Majmudar
| Re: | Armlogi Holding Corp. |
| Registration Statement on Form S-1 (File No. 333-283878) | |
| Request for Acceleration of Effectiveness |
Dear Ms. Majmudar:
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Armlogi Holding Corp. hereby requests that the effectiveness of the above-referenced Registration Statement on Form S-1 (the “Registration Statement”) be accelerated and that the Registration Statement become effective at 4:00 p.m., Eastern Time, on January 3, 2025, or as soon thereafter as practicable.
| Very truly yours, | ||
| Armlogi Holding Corp. | ||
| By: | /s/ Aidy Chou | |
| Name: | Aidy Chou | |
| Title: | Chief Executive Officer | |
| cc: | Ying Li, Esq. |
| Hunter Taubman Fischer & Li LLC |