CORRESP 1 filename1.htm

 

Tianci International, Inc.

 

April 8, 2025

 

Via EDGAR

 

Division of Corporation Finance

Office of Finance

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

 

Attention:

Mr. Matthew Derby

Mr. Edwin S. Kim

   

 

  Re: Tianci International, Inc.
    Registration Statement on Form S-1
    Initially Filed on June 10, 2024
    File No. 333-280089

 

Ladies and Gentlemen:

 

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Tianci International, Inc. hereby requests that the effectiveness of the above-referenced Registration Statement on Form S-1, as amended, be accelerated to and that the Registration Statement become effective at 4:00  p.m., Eastern Time, on April 9, 2025, or as soon thereafter as practicable.

 

 

  Very truly yours,
   
  Tianci International, Inc.
   
  By: /s/ Shufang Gao
    Name: Shufang Gao
    Title: Chief Executive Officer