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                    June 6, 2024

       Michael Chi Wai Woo
       Chief Executive Officer
       Eline Entertainment Group, Inc.
       1113, Tower 2, Lippo Centre
       89 Queensway
       Admiralty, Hong Kong

                                                        Re: Eline Entertainment
Group, Inc.
                                                            Form 10-K for the
Year Ended December 31, 2022
                                                            Filed March 31,
2023
                                                            File No. 000-30451

       Dear Michael Chi Wai Woo:

              We issued comments on the above captioned filing on December 18,
2023. On January
       10, 2024, we issued a follow-up letter informing you that comments
remained outstanding and
       unresolved, and absent a substantive response, we would act consistent
with our obligations
       under the federal securities laws.

                As you have not provided a substantive response, we are
terminating our review and will
       take further steps as we deem appropriate. These steps include releasing
publicly, through the
       agency's EDGAR system, all correspondence, including this letter,
relating to the review of your
       filing, consistent with the staff's decision to publicly release comment
and response letters
       relating to disclosure filings it has reviewed.

              Please contact Frank Knapp at 202-551-3805 or Kristina Marrone at
202-551-3429 with
       any questions.




                    Sincerely,


                    Division of Corporation Finance

                    Office of Real Estate & Construction