KID CASTLE EDUCATIONAL CORP
370 Amapola Ave., Suite 200A
Torrance, California 90501
September 21, 2020
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: Kid Castle Educational Corporation.
Registration Statement on Form S-8 (SEC File no. 333-235291)
Filed on November 27, 2019
Request For Withdrawal of Registration Statement
Ladies and Gentlemen:
Pursuant to Rule 477 of the Securities Act of 1933, as amended (the “Securities Act”), Kid Castle Educational Corporation (“Kid Castle”) hereby requests the consent of the Securities and Exchange Commission (the “Commission”) to withdraw its Registration Statement filed under form type S-8 (File No. 333-235291), together with all exhibits thereto (collectively, the “Registration Statement”).
The Registration Statement covers the resale, from time to time, of common stock of Kid Castle. The withdrawal is requested as a result of a filing error in the form type because it was premature for Kid Castle to make the filing then.
No securities were sold pursuant to the Registration Statement.
Kid Castle hereby respectfully requests that the Commission issue a written order granting the withdrawal of the Registration Statement as soon as possible. Kid Castle also requests, in accordance with Rule 457(p) of the Securities Act, that all fees paid to the Commission in connection with the filing of the Registration Statement be credited to Kid Castle’s account for future use.
Please fax a copy of the order to Kid Castle’s office to the attention of the undersigned at kidcastlecorp@gmail.com.
If you have any questions or comments relating to this request for withdrawal, please contact Frank I Igwealor at (310) 895-1839.
Very truly yours,
/s/ Frank I Igwealor
Frank I Igwealor
President and Chief Executive Officer