Xiao-I Corporation
7th floor, Building 398, No. 1555 West
Jinshajiang Rd
Shanghai, China 201803
Tel: +86 021-39512112
March 7, 2023
VIA EDGAR
Ms. Charli Gibbs-Tabler
Office of Technology
Division of Corporation Finance
U.S. Securities and Exchange Commission
| Re: | Xiao-I Corporation | |
| Registration Statement on Form F-1 | ||
| File No. 333-268889 |
Dear Ms. Gibbs-Tabler:
Pursuant to Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, the undersigned, on behalf of Xiao-I Corporation (the “Company”), respectfully requests that the effective date of the Registration Statement on Form F-1 referred to above be accelerated so that it will become effective at 4:00 P.M. Eastern Time on March 8, 2023, or as soon as practicable thereafter.
Please contact Fred A. Summer of Squire Patton Boggs (US) LLP, counsel to the Company, at (614) 365-2743, to provide notice of effectiveness, or if you have any questions or require additional information regarding this matter. Thank you for your assistance and cooperation in this matter.
| Very truly yours, | ||
| XIAO-I CORPORATION | ||
| By: | /s/ Hui Yuan | |
| Hui Yuan | ||
| Chief Executive Officer | ||
| cc: | Joyce Sweeney, Securities and Exchange Commission |
| Christine Dietz, Securities and Exchange Commission | |
| Mitchell Austin, Securities and Exchange Commission | |
| Hui Yuan, Xiao-I Corporation | |
| Chao Xu, Xiao-I Corporation | |
| Fred A. Summer, Squire Patton Boggs (US) LLP | |
| Charlotte Westfall, Squire Patton Boggs (US) LLP |