Xiao-I Corporation

7th floor, Building 398, No. 1555 West
Jinshajiang Rd
Shanghai, China 201803
Tel: +86 021-39512112



March 7, 2023


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,
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