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Lion Group Holding Ltd.

Unit A-C, 33/F
Tower A, Billion Center
1 Wang Kwong Road
Kowloon Bay
Hong Kong



January 28, 2021


U.S. Securities & Exchange Commission

Division of Corporation Finance

Office of Finance

100 F Street, NE

Washington, D.C. 20549

Attn: Tonya K. Aldave


  Re: Lion Group Holding Ltd.
    Registration Statement on Form F-1
    Filed January 21, 2021
    File No. 333-252288


Dear Ms. Aldave:


Pursuant to Rule 461 under the Securities Act of 1933, as amended, Lion Group Holding Ltd. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 9:00 a.m. ET on January 29, 2021, or as soon as thereafter practicable.


  Very truly yours,
  /s/ Chunning Wang
  Chunning Wang
  Chief Executive Officer


cc: Loeb & Loeb LLP