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                                                               November 21,
2024

Hok C Chan
Chief Executive Officer
Toppoint Holdings Inc.
1250 Kenas Road
North Wales, PA 19454

       Re: Toppoint Holdings Inc.
           Amendment No. 3 to Registration Statement on Form S-1
           Filed November 15, 2024
           File No. 333-281474
Dear Hok C Chan:

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

        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 October 30,
2024 letter.

Amendment No. 3 to Registration Statement on Form S-1
Risk Factors, page 10

1.     Please revise your filing to disclose the exclusive forum provision
included in Section
       8.10 of your Bylaws. Clearly describe the provision, including the
relevant forum for
       litigation, any risks or other impacts on investors, its applicability
to federal securities
       law claims, and address any uncertainty about enforceability.
 November 21, 2024
Page 2

        Please contact Brian McAllister at 202-551-3341 or Shannon Buskirk at
202-551-
3717 if you have questions regarding comments on the financial statements and
related
matters. Please contact Michael Purcell at 202-551-5351 or Kevin Dougherty at
202-551-
3271 with any other questions.



                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of Energy &
Transportation
cc:   Louis Bevilacqua
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