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                                                            July 17, 2024

Son Tam
Chief Executive Officer
Epsium Enterprise Ltd
Alameda Dr. Carlos D   assumpcao
Edf China Civil Plaza 235-243, 14 Andar P
Macau, SAR China

       Re: Epsium Enterprise Ltd
           Amendment No. 3 to Registration Statement on Form F-1
           Filed June 25, 2024
           File No. 333-276313
Dear Son Tam:

     We have reviewed your amended registration statement and have the
following
comment(s).

       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 March 5, 2024 letter.

Amendment No. 3 to Registration Statement on Form F-1 filed June 25, 2024
Cover Page

1.     We note that disclosure regarding additional cash transfers between the
Operating Entity
       and Epsium BVI in 2024 has been added to pages 5 and 94. Please revise
to disclose these
       transfers on the prospectus cover page as well.
Explanatory Note, page i

2.     Your statements here that, "the sales of our Ordinary Shares registered
in this registration
       statement will result in two offerings by the Registrant taking place
concurrently or
       sequentially," and on the IPO prospectus cover page that, "The Resale
Shareholders are
       offering 1,159,534 Ordinary Shares in aggregate to be sold in the
offering pursuant to the
       Resale Prospectus," are inconsistent with the disclosure on the resale
prospectus cover
 July 17, 2024
Page 2

       page that the resale offering is separate from the IPO and that Resale
Shareholders may
       only offer shares once the ordinary shares sold in the IPO begin trading
on Nasdaq. You
       also indicate here that the Resale Shareholders have communicated
potential intent to sell
       resale shares "immediately after the pricing of the public offering."
Please revise
       throughout to characterize the primary and resale offerings as separate
and to consistently
       indicate, if true, that the resale offering may only occur once the IPO
has been
       consummated and your shares are listed on Nasdaq.
The Offering, page 14

3.     Please reconcile your statement that "each of our directors and officers
and holders of 5%
       or more of our outstanding ordinary shares" are subject to 180-day
lock-up provisions
       with the disclosure at page 115 that "each of our directors and
officers...and any other
       holder(s) of the outstanding Ordinary Shares as of the effective date of
the Registration
       Statement" are subject to such lock-up provisions. If it is accurate
that all holders of
       outstanding ordinary shares are subject to lock-up arrangements, clarify
whether this
       includes the Resale Shareholders.
Capitalization, page 47

4.     Please tell us how you derived the total capitalization of $9,346,592 in
the actual column
       as of December 31, 2023, or modify your disclosure as necessary.
Resale Prospectus Alternate Cover Page, page ALT

5.     Please revise the alternate cover page of the resale prospectus to
include all of the
       disclosure responsive to guidance in the Sample Letters to China-Based
Companies that is
       provided on the cover page of the IPO prospectus.
Resale Shareholders, page ALT-2

6.     Revise to disclose the nature of any position, office, or other material
relationship which
       any Resale Shareholder and/or the persons who have control over the
Resale Shareholders
       has had within the past three years with the registrant or any of its
predecessors or
       affiliates. Refer to Item 9.D of Form 20-F.
Exhibit Index, page II-5

7.     Prior to effectiveness, please file a revised legal opinion that
reflects the updated structure
       of the offering, as the form of opinion filed as Exhibit 5.1 does not
reflect the shares being
       offered in the resale offering and continues to contemplate the issuance
of representative
       warrants to the underwriter.
Exhibit 23.1 - Consent of TAAD, LLP, page II-5

8.     We note your auditor   s consent references their audit report dated
June 24, 2023. Please
       obtain and file an updated consent that refers to the audit report dated
June 25, 2024.
General

9.     We note your addition of the resale prospectus to the registration
statement. Please
       provide us with a detailed analysis as to why you believe that the
resale transaction is
       appropriately characterized as a secondary offering, rather than a
primary offering in
 July 17, 2024
Page 3

       which the Resale Shareholders are acting as conduits in a distribution
to the public and are
       therefore underwriters selling on your behalf. Include the following
information in your
       analysis:
           Provide additional detail regarding the background and nature of the
transactions by
           which the Resale Shareholders came to acquire the shares they
beneficially own,
           including how the price was determined. Confirm whether the Resale
Shareholders
           are the "two minority shareholders" to which 69 shareholders
transferred all of their
           shares on June 1, 2023, per page II-1, and if so, explain why such
transfers occurred.
           Clarify whether the lead underwriter for the IPO had any role in, or
direct or indirect
           participation in, facilitating the primary sales of shares to the
Resale Shareholders.
           Explain why you elected to include a resale component at this time
and how you
           determined the number of shares to be sold through the resale
offering relative to the
           primary offering.
           Explain the nature of the Resale Shareholders' businesses and how
and when they
           were selected to participate in the resale offering.
           Confirm whether the Resale Shareholders are subject to any type of
lock-up or leak-
           out arrangement, and if not, explain why that is the case and
clarify whether the
           underwriter sought to have the Resale Shareholders subject to
lock-up provisions.
           Tell us why the underwriter believes it will be able to successfully
place the securities
           to be sold in the IPO and facilitate the creation of a public market
in your securities,
           despite the availability of shares that the Resale Shareholders
could attempt to offer
           and sell into the market once trading commences. In this regard, we
note your
           disclosure that, "The Resale Shareholders have represented to the
Registrant that they
           will consider selling some or all of their respective Ordinary
Shares registered
           pursuant to this registration statement immediately after the
pricing of the public
           offering, as requested by the underwriters for the public offering
in order to create an
           orderly, liquid market for the Ordinary Shares." Explain why the
underwriters have
           "requested" that a market for the ordinary shares be facilitated
through the resale
           offering rather than solely through the firm commitment IPO.
       For guidance, refer to Securities Act Rule Compliance and Disclosure
Interpretations
       Question 612.09.
       Please contact James Giugliano at 202-551-3319 or Adam Phippen at
202-551-3336 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Rebekah Reed at 202-551-5332 or Dietrich King at 202-551-8071 with any
other
questions.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Trade &
Services
cc:   Laura Hua Lua Hemman, Esq.
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