United States securities and exchange commission logo





                             January 8, 2024

       Stephen Jian Zhu
       Chief Executive Officer
       Able View Global Inc.
       Floor 16, Dushi Headquarters Building
       No. 168, Middle Xizang Road
       Shanghai, 200001
       People   s Republic of China

                                                        Re: Able View Global
Inc.
                                                            Amendment No. 1 to
Registration Statement on Form F-1
                                                            Filed December 22,
2023
                                                            File No. 333-275626

       Dear Stephen Jian Zhu:

            We have reviewed your amended registration statement and have the
following
       comments.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe a comment applies 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 this letter, we may have additional comments.
Unless we note otherwise,
       any references to prior comments are to comments in our December 14,
2023 letter.

       Amendment No. 1 to Registration Statement on Form F-1, Filed December
22, 2023

       Summary, page 1

   1.                                                   We note your response
to comment 4, however, we continue to believe that the legal and
                                                        operational risks
associated with being based in or having some portion of the company   s
                                                        operations in China
necessitate additional disclosure, consistent with the disclosure you
                                                        provided previously.
Given your headquarters in China, your operations in China and the
                                                        fact that you describe
your business as a brand management partner in China, we believe
                                                        that additional
disclosure in your Summary is required. Please revise to include disclosure
                                                        about your
organizational structure, permissions and approvals for business operations in
                                                        the PRC, and transfers
of cash to and from your subsidiaries, consistent with the Sample
                                                        Letter to China-Based
Companies located at our web-site.
 Stephen Jian Zhu
Able View Global Inc.
January 8, 2024
Page 2
Risks Related to Ownership of Able View's Securities
Current or future sales or perceived sales of substantial amounts of our
securities in the public
market could have a material..., page 49

2.     We note your response to comment 6 and reissue in part. To illustrate
the risk of
       the negative pressure potential sales of shares pursuant to this
registration statement could
       have on the public trading price, please disclose the percentage that
these shares currently
       represent of the total number of shares outstanding. We note that you
have included the
       holdings of Misters Wenming Mu, Jing Tang and Jun Wang, but not Yi Wang
and Zhifan
       Zhou. Also disclose that even though the current trading price is below
the SPAC IPO
       price, the private investors have an incentive to sell because they will
still profit on sales
       because of the lower price that they purchased their shares than the
public investors.
General

3.     We note your response to comment 9 and reissue in part. Please also
disclose the potential
       profit the selling securityholders will earn based on the current
trading price.
       Please contact Nicholas Nalbantian at 202-551-7470 or Mara Ransom at
202-551-3264
with any other questions.



                                                              Sincerely,
FirstName LastNameStephen Jian Zhu
                                                              Division of
Corporation Finance
Comapany NameAble View Global Inc.
                                                              Office of Trade &
Services
January 8, 2024 Page 2
cc:       Elizabeth Chen
FirstName LastName