DISTOKEN ACQUISITION CORPORATION
Unit 1006, Block C, Jinshangjun Park
No. 2 Xiaoba Road, Panlong District
Kunming, Yunnan, China
February 10, 2023
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Geoff Kruczek
| RE: | Distoken Acquisition Corporation Registration Statement on Form S-1 Filed September 15, 2020, as amended File No. 333-248822 |
Ladies and Gentlemen:
Distoken Acquisition Corporation (the “Company”) hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of the effective date of the above-referenced Registration Statement, as amended (the “Registration Statement”), so that the Registration Statement will become effective at 4:00 p.m., Eastern Time, on Monday, February 13, 2023, or as soon thereafter as practicable.
[Signature Page Follows]
| Very truly yours, | ||
| DISTOKEN ACQUISITION CORPORATION | ||
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| By: | /s/ Jian Zhang | |
| Name: Jian Zhang | ||
| Title: Chairman and Chief Executive Officer | ||
| cc: | Ellenoff Grossman & Schole LLP |
| Graubard Miller |