<SEC-DOCUMENT>0001213900-24-079540.txt : 20250422
<SEC-HEADER>0001213900-24-079540.hdr.sgml : 20250422
<ACCEPTANCE-DATETIME>20240917182308
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001213900-24-079540
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20240917

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Epsium Enterprise Ltd
		CENTRAL INDEX KEY:			0001883437
		STANDARD INDUSTRIAL CLASSIFICATION:	WHOLESALE-BEER, WINE & DISTILLED ALCOHOLIC BEVERAGES [5180]
		ORGANIZATION NAME:           	07 Trade & Services
		EIN:				000000000
		STATE OF INCORPORATION:			D8
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		DR. CARLOS D'ASSUMPCAO
		STREET 2:		EDF. CHINA CIVIL PLAZA 235-243, 14 ANDAR
		CITY:			MACAU
		STATE:			F4
		ZIP:			999078
		BUSINESS PHONE:		853-28575232

	MAIL ADDRESS:	
		STREET 1:		DR. CARLOS D'ASSUMPCAO
		STREET 2:		EDF. CHINA CIVIL PLAZA 235-243, 14 ANDAR
		CITY:			MACAU
		STATE:			F4
		ZIP:			999078
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><IMG SRC="image_001.jpg" ALT="">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Epsium Enterprise Limited</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Alameda Dr. Carlos D&rsquo;assumpcao Edf China Civil
Plaza 235-243 14 Andar P Macau</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Tel (853) 2857 5232&#65294;Fax (853) 2857 5215</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">September 17, 2024</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>Via EDGAR</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Ms. Rebekah Reed</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Mr. Dietrich King</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Office of Financial Services</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">U.S. Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px; text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Re:</B></FONT></TD>
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Epsium Enterprise Limited</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><B>Amendment No. 3 to Registration Statement
on Form F-1</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><B>Filed June 25, 2024</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B>CIK No. 0001883437</B>&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">File No. 333-276313</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Dear Ms. Reed and Mr. King:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This letter is in response to the letter dated
July 17, 2024, from the staff (the &ldquo;<B>Staff</B>&rdquo;) of the U.S. Securities and Exchange Commission (the &ldquo;<B>Commission</B>&rdquo;)
addressed to Epsium Enterprise Limited (the &ldquo;<B>Company</B>&rdquo;, &ldquo;<B>we</B>&rdquo;, or &ldquo;<B>our</B>&rdquo;) relating
to Amendment No. 3 to Registration Statement on Form F-1 filed with the Commission on June 25, 2024 (the &ldquo;<B>Original Registration
Statement</B>&rdquo;) in connection with its application for a listing on the Nasdaq Capital Market (the &ldquo;<B>Proposed Listing</B>&rdquo;).
For ease of reference, we have recited the Commission&rsquo;s comments in this response and numbered them accordingly. Amendment No. 4
to the Registration Statement on Form F-1 (&ldquo;<B>Amendment No. 4</B>&rdquo;) is being filed to accompany this letter.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Amendment No. 3 to Registration Statement on
Form F-1 filed June 25, 2024 </U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Cover Page </U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt"></P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><IMG SRC="image_001.jpg" ALT="">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Epsium Enterprise Limited</B></P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Alameda Dr. Carlos D&rsquo;assumpcao Edf China Civil
Plaza 235-243 14 Andar P Macau</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Tel (853) 2857 5232&#65294;Fax (853) 2857 5215</P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>1.</B></TD><TD STYLE="text-align: justify"><B>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. </B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Response:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We acknowledge the Staff&rsquo;s comments and
respectfully inform you that we have incorporated the requested disclosure and made additional revisions in Amendment No. 4 to streamline
the relevant sections, avoid repetition, and enhance clarity.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Explanatory Note, page i</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>2.</B></TD><TD STYLE="text-align: justify"><B>Your statements here that, &ldquo;the sales of our Ordinary Shares registered in this registration statement
will result in two offerings by the Registrant taking place concurrently or sequentially,&rdquo; and on the IPO prospectus cover page that,
&ldquo;The Resale Shareholders are offering 1,159,534 Ordinary Shares in aggregate to be sold in the offering pursuant to the Resale Prospectus,&rdquo;
are inconsistent with the disclosure on the resale prospectus cover 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 &ldquo;immediately after the pricing of the public offering.&rdquo;
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. </B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Response</U>:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We acknowledge the Staff&rsquo;s comments and
respectfully inform you that we have corrected the inconsistency in Amendment No. 4 to clarify that the two offerings are separate, with
the resale offering being contingent upon the IPO shares trading on Nasdaq.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>The Offering, page 14 </U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">3.</TD><TD STYLE="text-align: justify"><B>Please reconcile your statement that &ldquo;each of our directors and officers and holders of 5% or
more of our outstanding ordinary shares&rdquo; are subject to 180-day lock-up provisions with the disclosure at page 115 that &ldquo;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&rdquo; 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</B>.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Response:</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We acknowledge the Staff&rsquo;s comments and
respectfully inform you that we have corrected the inconsistency in Amendment No. 4.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in"><B></B></P>

<!-- Field: Page; Sequence: 2; Options: NewSection; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt"></P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B><IMG SRC="image_001.jpg" ALT="">&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Epsium Enterprise Limited</B></P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Alameda Dr. Carlos D&rsquo;assumpcao Edf China Civil
Plaza 235-243 14 Andar P Macau</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Tel (853) 2857 5232&#65294;Fax (853) 2857 5215</P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Capitalization, page 47</U></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>4.</B></TD><TD STYLE="text-align: justify"><B>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. </B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Response:</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>We acknowledge the Staff&rsquo;s comments and
respectfully inform you that we have modified the relevant disclosure in Amendment No. 4.</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Resale Prospectus Alternate Cover Page, page
ALT </U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>5.</B></TD><TD STYLE="text-align: justify"><B>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. </B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Response:</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We acknowledge the Staff&rsquo;s comments and
respectfully inform you that we have revised the alternate cover page to reflect the Staff&rsquo;s comments in Amendment No. 4.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Resale Shareholders, page ALT-2 </U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>6.</B></TD><TD STYLE="text-align: justify"><B>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. </B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Response:</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We acknowledge the Staff&rsquo;s comments and
respectfully inform you that we have added the requested disclosure in Amendment No. 4.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in"><B></B></P>

<!-- Field: Page; Sequence: 3; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt"></P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B><IMG SRC="image_001.jpg" ALT="">&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Epsium Enterprise Limited</B></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Alameda Dr. Carlos D&rsquo;assumpcao Edf China Civil
Plaza 235-243 14 Andar P Macau</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Tel (853) 2857 5232&#65294;Fax (853) 2857 5215</P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Exhibit Index, page II-5</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>7.</B></TD><TD STYLE="text-align: justify"><B>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. </B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Response:</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We acknowledge the Staff&rsquo;s comments and
respectfully inform you that we have filed a revised legal opinion that reflects the updated structure of the offering as Exhibit 5.1
to Amendment No. 4.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Exhibit 23.1 - Consent of TAAD, LLP, page II-5
</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>8.</B></TD><TD STYLE="text-align: justify"><B>We note your auditor&rsquo;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. </B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Response:</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>We acknowledge the Staff&rsquo;s comments and
respectfully inform you that we have filed an updated consent that refers to the audit report dated June 25, 2024 as Exhibit 23.2 to Amendment
No. 4.</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>General </U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>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 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: </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>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 &ldquo;two minority shareholders&rdquo; 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. </B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>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. </B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>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.
</B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in"></P>

<!-- Field: Page; Sequence: 4; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt"></P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><IMG SRC="image_001.jpg" ALT="">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Epsium Enterprise Limited</B></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Alameda Dr. Carlos D&rsquo;assumpcao Edf China Civil
Plaza 235-243 14 Andar P Macau</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Tel (853) 2857 5232&#65294;Fax (853) 2857 5215</P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Explain the nature of the Resale Shareholders&rsquo;
businesses and how and when they were selected to participate in the resale offering. </B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>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. </B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>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, &ldquo;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.&rdquo; Explain why the underwriters have &ldquo;requested&rdquo; that a market for the ordinary shares be facilitated through
the resale offering rather than solely through the firm commitment IPO. </B></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Response:</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company acknowledges the Staff&rsquo;s comment
and respectfully submits that the proposed resale of the Company&rsquo;s ordinary shares by the selling shareholders (each a &ldquo;Seller
Shareholder,&rdquo; and collectively, the &ldquo;Selling Shareholders&rdquo;), including (i) Dragon Rise Development Limited, a British
Virgin Islands company (&ldquo;Dragon Rise&rdquo;) that is 100% owned by Chi Seng Lou (&ldquo;Lou&rdquo;), and (ii) Golden Gradon Development
Limited, a British Virgin Islands company (&ldquo;Golden Gradon&rdquo;) that is 100% owned by Xing Hong Ma (&ldquo;Ma&rdquo;), as contemplated
in the Registration Statement (the &ldquo;Resale Offering&rdquo;) is not an indirect primary offering and is appropriately characterized
as a secondary offering under Rule 415(a)(1)(i) promulgated under the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Rule 415(a)(1)(i) provides that securities may
be registered for an offering on a continuous or delayed basis in the future provided, among other things, that the registration statement
pertains only to securities which are to be offered or sold solely by or on behalf of a person or persons other than the registrant, a
subsidiary of the registrant or a person of which the registrant is a subsidiary. With respect to the Registration Statement, neither
the Company nor any of its subsidiaries is offering securities under the Registration Statement, nor is the offering being made on behalf
of the Company or any of its subsidiaries.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 5; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt"></P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><IMG SRC="image_001.jpg" ALT="">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Epsium Enterprise Limited</B></P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Alameda Dr. Carlos D&rsquo;assumpcao Edf China Civil
Plaza 235-243 14 Andar P Macau</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Tel (853) 2857 5232&#65294;Fax (853) 2857 5215</P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In making this determination, the Company analyzed,
among other factors, the guidance set forth in Securities Act Rules Compliance and Disclosure Interpretations, Question 612.09 (the &ldquo;C&amp;DI
612.09&rdquo;), which identifies six factors to be considered in determining whether a purported secondary offering is really a primary
offering, and offer the following discussion for the Staff&rsquo;s consideration:</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Background&nbsp;</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">From September 8 to September
16, 2021, the Company sold a total of 6,002,670 ordinary shares to 75 shareholders, including Lou and Ma, at a price of $0.02 per share,
for an aggregate purchase price of US$120,053.40 pursuant to private place subscription agreements (the &ldquo;Subscription Agreements&rdquo;)<B><SUP>1</SUP></B>,
relying on the safe harbor contained in Regulation S under the Securities Act. As part of the foregoing offerings, Lou purchased 198,000
shares for US$3,960.0 on September 9, 2021, and Ma purchased 296,890 ordinary shares for US$5,937.8 on September 15, 2021.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">On June 1, 2023, 69 shareholders
transferred all of their respective shares, a total of 5,302,780 Ordinary Shares, to Lou and Ma at a price of US$0.02 per share, for an
aggregate total of $106,055.60. Lou acquired 2,809,680 ordinary shares for a total of US$56,193.60 and Ma acquired 2,987,990 ordinary
shares for a total of US$59,759.80, respectively, in these transactions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">On February 8, 2024, the
Company effectuated a share reduction through a series procedure under Cayman Islands law and reduced the total number of issued shares
held by each shareholder of the Company to 20% (or 1/5) of such shareholder&rsquo;s shareholding before share reduction (the &ldquo;Share
Reduction&rdquo;). As a result of the Share Reduction, the total number of issued shares of the Company reduced from 60,002,670 ordinary
shares to 12,000,534 ordinary shares, with a par value of US$0.00002 per share, and the total number of ordinary shares held by (i) Lou,
directly then, was reduced to 561,936, which shares have been indirectly and beneficially owned by him since May 31, 2024 through Dragon
Rise Development Limited, a British Virgin Islands company that is 100% owned by Lou, and (ii) Ma, directly then, was reduced to 597,598,
which shares have been indirectly and beneficially owned by him since May 31, 2024 through Golden Gradon Development Limited, a British
Virgin Islands company that is 100% owned by Ma.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"></P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 25%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><SUP>1</SUP></TD><TD STYLE="text-align: justify">See Exhibit 10.1 to the Registration Statement on Form F-1 filed
by the Company with the SEC on February 18, 2022, which Registration Statement was later withdrawn on July 8, 2022.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"></P>

<!-- Field: Page; Sequence: 6; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt"></P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><IMG SRC="image_001.jpg" ALT="">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Epsium Enterprise Limited</B></P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Alameda Dr. Carlos D&rsquo;assumpcao Edf China Civil
Plaza 235-243 14 Andar P Macau</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Tel (853) 2857 5232&#65294;Fax (853) 2857 5215</P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="border-top: Black 1.5pt solid; font-size: 1pt">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Lou is the founder and current
CEO of Xiyizhi Trading Company Ltd., a Macau based company specializing in the export, import, sales and distribution of food, alcoholic
and non-alcoholic beverages. Mr. Lou has been an Administrative Assistant at Companhia de Comercio Luz Limitada, or Luz, our operating
subsidiary in Macau, since July 1, 2019. Mr. Lou is married to our independent director nominee, Ms. Ut Ha Lei.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Ma is the founder and current
CEO of Anjunda Guangzhou Trading Co., Ltd., a leading retail and wholesale alcohol supplier located in Guangzhou, China.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">The inclusion of the Resale
Offering was initially proposed by the Resale Shareholders to the Company. Each Resale Shareholder expressed to the Company his desire
to sell his ordinary shares of the Company in accordance with his own investment objectives and circumstances.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: left; background-color: white"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: left; background-color: white"><I>Factor 1: How
long the Selling Shareholders have held the securities.</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Reflecting the effect of
the Share Reduction on the number of shares, Lou has held (i) 39,600 ordinary shares for more than three years since September 9, 2021
and (ii) 522,336 ordinary shares for more than 1 year since June 1, 2023, and Ma has held (i) 59,378 ordinary shares for more than 3 years
since September 15, 2021 and (ii) 538,220 ordinary shares for more than one year since June 1, 2023.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Accordingly, each of Lou
and Ma has borne the credit and market risk of his investment in the Company prior to the filing of the Registration Statement. The length
of time that each of Lou and Ma has held his shares demonstrates that each of them acquired such shares with an intention to hold them
as an investment and not as underwriters with an intent to distribute them.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: left; background-color: white"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: left; background-color: white"><I>Factor 2: The
circumstances under which the Selling Shareholders received the securities.</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">As outlined in Factor 1,
each Selling Shareholder purchased the Company&rsquo;s ordinary shares in bona fide Regulation S transactions with the intent of holding
them as an investment, rather than participating in an underwritten offering, and without then or subsequently entering into any underwriting
relationships or arrangements with the Company. Neither Selling Shareholder has received any commission or other payment from the Company
in connection with the resale of any of their securities, and the Company will receive no proceeds from the resale of the ordinary shares,
if any, by the Selling Shareholders. Additionally, for the ordinary shares purchased by each Selling Shareholder from the Company in September
2021, each Selling Shareholder was restricted from selling those ordinary shares for 12 months from the closing of their respective purchases
under their Subscription Agreement. These shares were acquired prior to the IPO, at a time when no public market for the Company&rsquo;s
ordinary shares existed. These circumstances are distinctly different from those involving a primary offering by or on behalf of the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: left; background-color: white"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: left; background-color: white"></P>

<!-- Field: Page; Sequence: 7; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->7<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt"></P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><IMG SRC="image_001.jpg" ALT="">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Epsium Enterprise Limited</B></P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Alameda Dr. Carlos D&rsquo;assumpcao Edf China Civil
Plaza 235-243 14 Andar P Macau</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Tel (853) 2857 5232&#65294;Fax (853) 2857 5215</P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="border-top: Black 1.5pt solid; font-size: 1pt">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: left; background-color: white"><I>Factor 3: The
Selling Shareholders&rsquo; relationship with the Company.</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Based upon information supplied
to the Company by each Selling Shareholder, such Selling Shareholder is a private investor that purchased the securities &ldquo;for its
own account and not on behalf of any U.S. person, and the sale has not been pre-arranged with a purchaser in the United States&rdquo;.
The Company does not have an underwriting relationship with the Selling Shareholder or any contractual, legal or other relationship that
would control the timing, nature or amount of resales of the ordinary shares following the effectiveness of the Registration Statement.
To the Company&rsquo;s knowledge, at no time has the Selling Shareholder been affiliated with or acted as securities broker-dealers or
representatives thereof. Further, as noted above, the Selling Shareholder represented to the Company that it was acquiring the securities
for its own account and not with a view to resale or distribution.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">None of Lou or Ma has served
as a director or officer of the Company or any subsidiary of the Company (except that Lou was a director nominee of the Company between
June 20, 2023 and June 14, 2024). Additionally, Ma has never been an employee of the Company or its subsidiary. while Lou has been serving
as an administrative assistant in Luz since July 1, 2019. Aside from the foregoing, neither of them has had any transactions with the
Company (except for acquiring their shares in the Company pursuant to the Subscription Agreements) or had any material relationships with
the Company. Each Selling Shareholder acquired his shares as an investment in the Company and is not acting as conduits for the Company;
they are investors, who after being at risk for their investment, are opportunistically seeking partial investment liquidity. To the extent
the Selling Shareholders sell shares pursuant to the Registration Statement, the Selling Shareholders will retain all proceeds therefrom.
In contrast, in an underwritten offering, the issuer would receive the proceeds of the offering, either before or after the sales by the
underwriters.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Each Selling Shareholder,
after holding their ordinary shares for more than one or three years, has indicated to the Company his intent to register and resell
his shares. Because the inclusion of the Resale Shares would facilitate and ensure that the NASDAQ Capital Markets requirement that US$15MM
worth of shares held in the public float was satisfied, the Company, after consultation with the underwriter, agreed to accommodate the
Resale. The Company will not receive any of the proceeds from the offering of shares contemplated by the Registration Statement.<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: left; background-color: white"><I>Factor 4: The
amount of shares to be sold by the Selling Shareholders.</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">The Resale Shareholders
are offering, in aggregate, 1,159,534 ordinary shares, including (i) 561,936 ordinary shares held by Dragon Rise that is 100% owned by
Lou, and (ii) 597,598 ordinary shares held by Golden Gradon that is 100% owned by Ma.</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: left; background-color: white"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: left; background-color: white"><I></I></P>

<!-- Field: Page; Sequence: 8; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->8<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt"></P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><I><IMG SRC="image_001.jpg" ALT="">&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><I>&nbsp;</I></P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Epsium Enterprise Limited</B></P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Alameda Dr. Carlos D&rsquo;assumpcao Edf China Civil
Plaza 235-243 14 Andar P Macau</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Tel (853) 2857 5232&#65294;Fax (853) 2857 5215</P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="border-top: Black 1.5pt solid; font-size: 1pt">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: left; background-color: white"><I>Factor 5: Whether
the Selling Shareholders are in the business of underwriting securities</I>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Each of the Selling Shareholders
is an offshore holding company with no substantive business operations. To the Company&rsquo;s knowledge, at no time has any of the Selling
Shareholders acted as registered broker-dealers or been affiliates of a broker-dealer as defined in Section&nbsp;3(a)(4)(A) of the Securities
Exchange Act of 1934, as amended, and none of the Sponsors is in the business of underwriting securities. Each of the ultimate beneficial
owners of the Selling Shareholders, namely Mr. Yu and Ms. Sun, has a long history of investing in different businesses. Each of the Selling
Shareholders owns the Company&rsquo;s ordinary shares for its own account for investment purposes and not with a view towards distribution.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: left; background-color: white"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: left; background-color: white"><I>Factor 6: Whether
under all the circumstances it appears that the Selling Shareholders are acting as a conduit for the Company</I>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">The underwriter, after discussing
with the Company, agreed to accommodate the Resale Offering because the inclusion of such shares in the calculation of the Company&rsquo;s
public float may become necessary in the future to ensure that the NASDAQ Capital Market&rsquo;s requirement of $15MM Market Value of
Unrestricted Publicly Held Shares would be satisfied. Based on representations by the underwriter to the Company, except for the foregoing
discussion with the representative of the Company, the underwriter did not have any further role in, or direct or indirect participation
in, facilitating the primary sales of shares to the Resale Shareholders. Because of the potential need to include the resale shares in
the share calculation of the public float, the underwriter did not request a lockup of the Resale Shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">The Resale Shares
are being registered to permit public resale of such shares, and the Selling Shareholders may offer the shares for resale from time
to time pursuant to the Resale Prospectus. The Selling Shareholders may also sell, transfer or otherwise dispose of all or a portion
of their shares in transactions exempt from the registration requirements of the Securities Act or pursuant to another effective
registration statement covering those shares. No sales of the shares covered by the Resale Prospectus shall occur until the ordinary
shares sold in our initial public offering begin trading on The Nasdaq Global Market. Thereafter, any sales will occur at prevailing
market prices or in privately negotiated prices. Relevant disclosure regarding the Resale has been revised to be consistent with the
foregoing description in Amendment No. 4.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">The facts above do not support
the conclusion that the Selling Shareholders are acting as a conduit for the Company. Each of the Sponsors acquired the Company&rsquo;s
shares in bona fide investment transactions and has borne the long-term market and full economic risks of its investment in the Company&rsquo;s
shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">The Selling Shareholders
may sell their shares at prevailing market prices through brokers and will pay any broker-dealer fees or underwriting discounts or commissions
directly to such broker-dealers or underwriters, as applicable. None of the Selling Shareholders will receive a commission or other remuneration
from the Company if and when their shares are sold. Conversely, the Company will not receive any of the proceeds from the sale of shares
by the Selling Shareholders. These facts support the conclusion that the Selling Shareholders are not acting on behalf of the Company
or as a conduit for the Company selling shares into the open market for a profit.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">For all of the reasons set
forth above, the Company respectfully submits to the Staff that the proposed resale transaction by the Selling Shareholders, as contemplated
in the Registration Statement, should appropriately be classified as a genuine secondary offering and not a primary offering.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 9; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->9<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt"></P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><IMG SRC="image_001.jpg" ALT="">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Epsium Enterprise Limited</B></P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Alameda Dr. Carlos D&rsquo;assumpcao Edf China Civil
Plaza 235-243 14 Andar P Macau</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Tel (853) 2857 5232&#65294;Fax (853) 2857 5215</P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="border-top: Black 1.5pt solid; font-size: 1pt">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We appreciate the assistance the Staff has provided
with its comments. If you have any questions, please do not hesitate to call our counsel, Laura Hemmann, Esq., of iTKG Law LLC, at (650)
799 2061.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 4.05in; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 60%; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 40%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Sincerely,</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ </FONT> Son I. Tam</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name: Son I. Tam</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title: Chief Executive
    Officer, Chief Financial Officer, and Chairman</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 4.05in; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">cc:</TD><TD STYLE="text-align: justify">Laura Hemmann, Esq., iTKG Law LLC</TD>
</TR></TABLE>





<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">10</P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>image_001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 image_001.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  $! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_
MVP!# 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_P  1" !) $H# 2(  A$! Q$!_\0
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MYMF.)<E0P6 P=-U<17J*G"I4GRQY8PI4J=6M6JU:-"C3J5JU*$N]\<_$_P
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MNWAU+Q5KEY<W$DFO^(3;I%=ZBED\K6>F6YQY5K9V,,*QVT<*W#W-PKW$G+?
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28Q5HQBE&*79)))+5Z)):G__9

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
