Mail Stop 3561

                                                                   November 26,
2019

     Xiaoyang Huang
     Chief Executive Officer
     HiTek Global Inc.
     Unit 304, No. 30 Guanri Road, Siming District,
     Xiamen City, Fujian Province, People's Republic of China

             Re:    HiTek Global Inc.
                    Amendment No. 8 to Registration Statement on Form F-1
                    Filed November 12, 2019
                    File No. 333-228498

     Dear Ms. Huang:

           We have reviewed your amended registration statement and have the
following
     comments. In some of our comments, we may ask you to provide us with
information so we
     may better understand your disclosure.

            Please respond to this letter by amending your registration
statement and providing the
     requested information. If you do not believe our comments apply to your
facts and
     circumstances or do not believe an amendment is appropriate, please tell
us why in your
     response.

            After reviewing any amendment to your registration statement and
the information you
     provide in response to these comments, we may have additional comments.

     Dilution, page 28

         1. We note that historical net tangible book value represents the
amount of your total
            consolidated tangible assets, less the amount of your total
consolidated liabilities at June
            30, 2019. It appears that your historical net tangible book value
calculation includes
            rather than excludes deferred offering cost of $655,773 per the
unaudited condensed
            consolidated balance sheet at June 30, 2019 on page F-25. In that
regard, please revise
            your disclosure, including the amounts presented in the dilution
table, to exclude the
            deferred offering costs, and dilution amounts presented elsewhere
in your preliminary
            prospectus.
 Xiaoyang Huang
HiTek Global Inc.
November 26, 2019
Page 2

Liquidity and Capital Resources, page 36

   2. We note your disclosure that you provide different credit terms for
customers by
      extending the collection periods from a half year up to 24 months based
on the scale of
      the customer and its past credit experience. Please tell us the amount of
accounts
      receivable due in more than one year at June 30, 2019 and December 31,
2018 and the
      accounting literature supporting your classification of these accounts
receivable as
      current assets; or, revise your balance sheets accordingly.

        You may contact Yolanda Guobadia, Staff Accountant, at (202) 551-3562,
or Donna Di
Silvio, Staff Accountant, at (202) 551-3202 if you have questions regarding
comments on the
financial statements and related matters. Please contact Scott Anderegg,
Attorney Adviser, at
(202) 551-3342, or me at (202) 551-3720 if you have questions regarding the
comments.

                                                          Sincerely,

                                                          /s/ Mara L. Ransom

                                                          Mara L. Ransom
                                                          Office Chief
                                                          Office of Trade and
Services