<SEC-DOCUMENT>0001104659-23-027956.txt : 20230403
<SEC-HEADER>0001104659-23-027956.hdr.sgml : 20230403
<ACCEPTANCE-DATETIME>20230302163343
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-23-027956
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20230302

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MDJM LTD
		CENTRAL INDEX KEY:			0001741534
		STANDARD INDUSTRIAL CLASSIFICATION:	REAL ESTATE AGENTS & MANAGERS (FOR OTHERS) [6531]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			E9
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		FERNIE CASTLE, LETHAM
		CITY:			CUPAR
		STATE:			X0
		ZIP:			KY15 7RU
		BUSINESS PHONE:		44-01337 829349

	MAIL ADDRESS:	
		STREET 1:		FERNIE CASTLE, LETHAM
		CITY:			CUPAR
		STATE:			X0
		ZIP:			KY15 7RU
</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="margin: 0pt">&nbsp;</P>

<P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><IMG SRC="tm238413d1_correspimg001.jpg" ALT="">&nbsp;</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"><B>MDJM LTD&nbsp;</B></P>

<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>Via EDGAR</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">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Office of Real Estate &amp; Construction</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">100 F Street, NE</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Washington, D.C., 20549</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: 96px; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Attention:</FONT></TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">James Lopez</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ruairi Regan</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">March 2, 2023</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: 5%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Re:</B></FONT></TD>
    <TD STYLE="width: 95%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>MDJM LTD</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Registration Statement on Form F-3, as amended (File No. 333-261347)</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Initially Filed November 24, 2021</B></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 248.85pt 0pt 0">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 248.85pt 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to Rule 461 under the Securities Act
of 1933, as amended, MDJM LTD hereby requests acceleration of effectiveness of the above referenced Registration Statement, so that it
will become effective at 4:30 p.m. ET on March 6, 2023, or as soon as thereafter practicable.</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">Very truly yours,</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 STYLE="width: 50%">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; width: 50%; border-bottom: black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Siping Xu</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name: Siping Xu</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title: Chief Executive Officer, Director, and <BR>
Chairman of the Board of Directors</FONT></TD></TR>
  </TABLE>
<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 STYLE="width: 3%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">cc:</FONT></TD>
    <TD STYLE="width: 97%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ying Li, Esq.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Hunter Taubman Fischer &amp; Li LLC</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"></P>

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

<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">&nbsp;</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">&nbsp;</P>



<P STYLE="margin: 0pt">&nbsp;</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>tm238413d1_correspimg001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 tm238413d1_correspimg001.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0@)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1" !1 $P# 2(  A$! Q$!_\0
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%HHH _]D!

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