United States securities and exchange commission logo January 30, 2023 Zhe Wang Chief Executive Officer Tian Ruixiang Holdings Ltd. Room 1001, 10 / F, No. 25 North East Third Ring Road Chaoyang District, Beijing The People s Republic of China Re: Tian Ruixiang Holdings Ltd. Registration Statement on Form F-3 Filed January 20, 2023 File No. 333-269348 Dear Zhe Wang: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Robert Arzonetti at (202) 551-8819 with any questions. Sincerely, Division of Corporation Finance Office of Finance cc: Ying Li, Esq.