0001213900-21-033763.txt : 20210727 0001213900-21-033763.hdr.sgml : 20210727 20210623155649 ACCESSION NUMBER: 0001213900-21-033763 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210623 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Borqs Technologies, Inc. CENTRAL INDEX KEY: 0001650575 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373] IRS NUMBER: 000000000 STATE OF INCORPORATION: D8 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: TOWER A, BLDG B23 UNIVERSAL BUSINESS PRK STREET 2: NO. 10 JIUXIANGQIAO ROAD CITY: CHAOYANG DISTRICT, BEIJING STATE: F4 ZIP: 100015 BUSINESS PHONE: 86 10-5975-6336 MAIL ADDRESS: STREET 1: TOWER A, BLDG B23 UNIVERSAL BUSINESS PRK STREET 2: NO. 10 JIUXIANGQIAO ROAD CITY: CHAOYANG DISTRICT, BEIJING STATE: F4 ZIP: 100015 FORMER COMPANY: FORMER CONFORMED NAME: Pacific Special Acquisition Corp. DATE OF NAME CHANGE: 20150810 CORRESP 1 filename1.htm

June 23, 2021

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street NE

Washington, D.C. 20549

Attention: Anna Abramson

Re:	Borqs Technologies, Inc.
	Registration Statement on Form F-1
	File No. 333-257228
	Filed June 21, 2021

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), Borqs Technologies, Inc. (the “Registrant”) hereby requests that the United States Securities and Exchange Commission (the “Commission”) take appropriate action to accelerate the effective date of the above-referenced registration statement (the “Registration Statement”) so as to become effective on Friday, June 25, 2021, at 5:00 p.m. Eastern Time, or as soon thereafter as practicable. Once the Registration Statement has been declared effective, please confirm orally that event with our counsel, Sichenzia Ross Ference LLP, by calling Avital Perlman at 212-930-9700.

	Very truly yours,

	/s/ Anthony Chan
	Anthony Chan Chief Financial Officer