0001213900-22-073101.txt : 20221219 0001213900-22-073101.hdr.sgml : 20221219 20221116130038 ACCESSION NUMBER: 0001213900-22-073101 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20221116 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Pop Culture Group Co., Ltd CENTRAL INDEX KEY: 0001807389 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-AMUSEMENT & RECREATION SERVICES [7900] IRS NUMBER: 000000000 STATE OF INCORPORATION: E9 FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3RD FL, NO 168 FENGQI RD, JIMEI DISTRICT STREET 2: XIAMEN CITY, FUJIAN PROVINCE CITY: XIAMEN STATE: F4 ZIP: 361021 BUSINESS PHONE: 86-0592-5968169 MAIL ADDRESS: STREET 1: 3RD FL, NO 168 FENGQI RD, JIMEI DISTRICT STREET 2: XIAMEN CITY, FUJIAN PROVINCE CITY: XIAMEN STATE: F4 ZIP: 361021 CORRESP 1 filename1.htm

 

 

Pop Culture Group Co., Ltd

 

Via EDGAR

 

Division of Corporation Finance

Office of Trade & Services

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

 

Attention:  Alyssa Wall
  Donald Field

 

November 16, 2022

 

Re: Pop Culture Group Co., Ltd
  Registration Statement on Form F-3, as amended (File No. 333-266130)
  Initially Filed July 14, 2022

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Pop Culture Group Co., Ltd hereby requests acceleration of effectiveness of the above referenced Registration Statement, so that it will become effective at 4:00 p.m. ET on November 18, 2022, or as soon as thereafter practicable.

 

Very truly yours,

 

  /s/ Zhuoqin Huang
  Name: Zhuoqin Huang
  Title: Chief Executive Officer, Director, and
Chairman of the Board of Directors

 

cc: Ying Li, Esq.
  Hunter Taubman Fischer & Li LLC

 

 

 

GRAPHIC 2 image_001.jpg GRAPHIC begin 644 image_001.jpg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end