<SEC-DOCUMENT>0001213900-25-003310.txt : 20250219
<SEC-HEADER>0001213900-25-003310.hdr.sgml : 20250219
<ACCEPTANCE-DATETIME>20250114131006
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ACCESSION NUMBER:		0001213900-25-003310
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20250114

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Toppoint Holdings Inc.
		CENTRAL INDEX KEY:			0001960847
		STANDARD INDUSTRIAL CLASSIFICATION:	TRUCKING & COURIER SERVICES (NO AIR) [4210]
		ORGANIZATION NAME:           	01 Energy & Transportation
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1907 BLACK HAWK CIR
		CITY:			AUDUBON
		STATE:			PA
		ZIP:			19403
		BUSINESS PHONE:		202-869-0888

	MAIL ADDRESS:	
		STREET 1:		1907 BLACK HAWK CIR
		CITY:			AUDUBON
		STATE:			PA
		ZIP:			19403
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<SEQUENCE>1
<FILENAME>filename1.htm
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">January 14, 2025</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>VIA EDGAR</U></B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Securities and Exchange Commission<BR>
Division of Corporation Finance<BR>
Office of Energy &amp; Transportation<BR>
100 F Street, N.E.<BR>
Washington, D.C. 20549-3561<BR>
Attn: Michael Purcell and Kevin Dougherty</P>

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

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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    <td style="width: 0.5in">&nbsp;</TD>
    <td style="width: 0.25in; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Re:</FONT></TD>
    <td style="padding-right: 196.95pt; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Toppoint Holdings Inc.<BR>
Registration Statement on Form S-1 <BR>
Filed August 12, 2024, as amended<BR>
File No. 333-281474</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Ladies and Gentlemen:</P>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Pursuant to Rule 461, as amended,
the undersigned, as the representative of the prospective underwriters of the proposed offering by Toppoint Holdings Inc. (the &ldquo;Company&rdquo;),
hereby join the Company&rsquo;s request that the effectiveness of the above-referenced Registration Statement (the &ldquo;Registration
Statement&rdquo;) be accelerated so that the Registration Statement will become effective at 5:00 p.m., Eastern Time, on Wednesday, January
15, 2025, or as soon thereafter as is practicable, or at such other time as the Company or its counsel, Bevilacqua PLLC, may request by
telephone that such Registration Statement be declared effective.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 36pt">&nbsp;</P>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Pursuant to Rule 460, please
be advised that there will be distributed to each underwriter or dealer, who is reasonably anticipated to participate in the distribution
of the security, as many copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution
of the preliminary prospectus.</P>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The undersigned, as the representative
of the prospective underwriters of the proposed offering, advise on behalf of the underwriters that the underwriters have complied and
will continue to comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&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>&nbsp;</TD>
    <TD COLSPAN="3"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Very truly yours,</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <td>&nbsp;</TD>
    <TD COLSPAN="3">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <td>&nbsp;</TD>
    <TD COLSPAN="3"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>A.G.P./Alliance Global Partners</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <td style="width: 60%">&nbsp;</TD>
    <td style="width: 3%">&nbsp;</TD>
    <td style="width: 5%">&nbsp;</TD>
    <td style="width: 32%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <td>&nbsp;</TD>
    <td><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/ Thomas Higgins</I></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <td>&nbsp;</TD>
    <td>&nbsp;</TD>
    <td><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name:&nbsp;</FONT></TD>
    <td><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Thomas Higgins</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <td>&nbsp;</TD>
    <td>&nbsp;</TD>
    <td><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:</FONT></TD>
    <td><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Managing Director</FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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

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