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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>As filed with the Securities and Exchange Commission
  on February 22, 2024</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Registration No. 333-</B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0in; margin-bottom: 0in; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"></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-top: 0pt; margin-bottom: 0pt; text-align: center"><B>UNITED STATES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>WASHINGTON, DC 20549</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>FORM S-8</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>REGISTRATION STATEMENT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B><I>UNDER</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B><I>THE SECURITIES ACT OF 1933</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>TOP KINGWIN LTD</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(Exact name of registrant as specified in its charter)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&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="border-bottom: black 1.5pt solid; width: 49%; text-align: center"><FONT STYLE="font-size: 10pt"><B>Cayman Islands</B></FONT></TD>
      <TD STYLE="width: 2%; text-align: center">&nbsp;</TD>
      <TD STYLE="border-bottom: black 1.5pt solid; width: 49%; text-align: center"><FONT STYLE="font-size: 10pt"><B>N/A</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">(State or other jurisdiction of<BR>
  incorporation or organization)</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">(I.R.S. Employer<BR>
  Identification Number)</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-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B>Room 1304, Building
  No. 25,&nbsp;Tian&rsquo;an Headquarters Center, No. 555</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="background-color: white"><B>North
  Panyu Avenue, Donghuan Street</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B>Panyu
  District,&nbsp;Guangzhou,&nbsp;Guangdong Province,&nbsp;PRC<BR>
  Zip:&nbsp;511400&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(Address of Principal Executive Offices, including
  zip code)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><B>TOP KINGWIN LTD 2024 EQUITY INCENTIVE PLAN</B> <BR>
  (Full title of the plan)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Cogency Global Inc.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>122 E 42nd St., 18th Floor</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>New York, NY 10168</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Tel: (212) 947-7200</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Name, address, and telephone number, including
  area<BR>
  code, of agent for service)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt"><I>Copies of Correspondence to:</I></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Mitchell L. Lampert, Esq.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Anna Jinhua Wang, Esq.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Robinson &amp; Cole LLP</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Chrysler East Building</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>666 Third Avenue, 20th Floor</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>New York, NY 10017</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Tel: (212) 451-2942</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt"><I>&nbsp;</I></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Indicate by check mark whether the registrant
  is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company.
  See the definitions of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting company,&rdquo;
  and &ldquo;emerging growth company&rdquo; in Rule 12b-2 of the Exchange Act:</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%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="white-space: nowrap; width: 20%; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">Large accelerated
      filer&nbsp;<FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></FONT></TD>
      <TD STYLE="white-space: nowrap; width: 20%; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">Accelerated filer&nbsp;<FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></FONT></TD>
      <TD STYLE="white-space: nowrap; width: 20%; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">Non-accelerated
      filer&nbsp;<FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></FONT></TD>
      <TD STYLE="white-space: nowrap; width: 20%; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">Smaller reporting
      company&nbsp;<FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></FONT></TD>
      <TD STYLE="white-space: nowrap; width: 20%; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">Emerging Growth
      Company&nbsp;<FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></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 0; text-align: justify">If an emerging growth company, indicate by check
  mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting
  standards provided pursuant to Section&nbsp;7(a)(2)(B)&nbsp;of the Securities Act.&nbsp;<FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></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"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B>PART I</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B>INFORMATION REQUIRED
  IN THE SECTION 10(a) PROSPECTUS</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">The documents containing
  the information specified in Part I of Form S-8 will be delivered to employees as specified by Rule 428(b)(1) of the Securities Act of
  1933, as amended (the &ldquo;Securities Act&rdquo;). In accordance with the instructions of Part I of Form S-8, such documents are not
  being filed with the Securities and Exchange Commission (the &ldquo;Commission&rdquo;) either as part of this Registration Statement or
  as prospectuses or prospectus supplements pursuant to Rule 424 of the Securities Act. Such documents and the documents incorporated by
  reference in this Registration Statement pursuant to Item 3 of Part II of Form S-8, taken together, constitute a prospectus that meets
  the requirements of Section 10(a) of the Securities Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B>PART II</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B>INFORMATION REQUIRED
  IN THE REGISTRATION STATEMENT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt"><B>ITEM &nbsp;3. INCORPORATION
  OF DOCUMENTS BY REFERENCE.</B></FONT></P>
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following documents, which have been filed
  by Top KingWin Ltd (the &ldquo;Registrant&rdquo;) with the Commission, are incorporated in this Registration Statement by reference:</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%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.25in">&nbsp;</TD>
      <TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt; background-color: white">The Registrant&rsquo;s Prospectus, dated <A HREF="http://www.sec.gov/Archives/edgar/data/1938865/000121390023031059/ea177153-424b4_topking.htm">April 17, 2023</A>, filed with the Commission pursuant to Rule 424(b) under the Securities Act, relating to the Registration Statement on&nbsp;<A HREF="http://www.sec.gov/Archives/edgar/data/1938865/000121390023022136/ff12023a2_topking.htm">Form F-1</A>, as amended (File No. 333- 269290), which contains the Registrant&rsquo;s audited financial statements for the fiscal years ended December 31, 2021 and 2020, and unaudited financial statements for the nine months ended September 30, 2022 and 2021;</FONT></TD></TR>
  </TABLE>
  
  <P STYLE="margin: 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.25in">&nbsp;</TD>
      <TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">The description of the Registrant&rsquo;s Class A ordinary shares, par
      value $0.0001, contained in the Registrant&rsquo;s registration statement <FONT STYLE="background-color: white">on <A HREF="http://www.sec.gov/Archives/edgar/data/1938865/000121390023023954/ea175994-8a12b_topking.htm">Form 8-A12B</A> filed o</FONT>n March 29, 2023 pursuant to Section 12(b) of the Securities Exchange Act of 1934, as amended (the
      &ldquo;Exchange Act&rdquo;) including any amendment or reports filed hereafter for the purpose of updating such
      description;</FONT></TD></TR>
  </TABLE>
  
  <P STYLE="margin: 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.25in">&nbsp;</TD>
      <TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">The Registrant&rsquo;s Annual Report on <A HREF="http://www.sec.gov/Archives/edgar/data/1938865/000121390023040532/f20f2022_topkingwin.htm">Form 20-F</A> for the fiscal year ended December 31, 2022, filed with the Commission on May 16, 2023; and</FONT></TD></TR>
  </TABLE>
  
  <P STYLE="margin: 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.25in">&nbsp;</TD>
      <TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">The Registrant&rsquo;s Reports on Form 6-K, filed with the Commission on <A HREF="http://www.sec.gov/Archives/edgar/data/1938865/000121390023031374/ea177267-6k_topkingwin.htm">April 20, 2023</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1938865/000121390023094729/ea189854-6k_topkingwin.htm">December 11, 2023</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1938865/000121390023097327/ea190432-6k_topkingwin.htm">December 20, 2023</A>, and <A HREF="http://www.sec.gov/Archives/edgar/data/1938865/000121390023098882/ea190715-6k_topkingwin.htm">December 27, 2023</A>.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">All documents filed with the Commission pursuant
  to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Action or after the date of this Registration Statement and prior to the filing
  of a post-effective amendment to this Registration Statement which indicates that all of the securities offered hereby have been sold
  or which deregisters all of the securities covered hereby then remaining unsold, shall also be deemed to be incorporated by reference
  into this Registration Statement and to be a part hereof from the date of the filing of such documents; provided, however, that documents
  or information deemed to have been furnished and not filed in accordance with the rules of the Commission shall not be deemed incorporated
  by reference into this Registration Statement.</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">Any statement incorporated by reference herein
  shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein
  or in any other subsequently filed document that also is or is deemed to be incorporated by reference herein modifies or supersedes such
  statement. Any statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this
  Registration Statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt"><B>ITEM 4.</B></FONT> <FONT STYLE="font-size: 10pt"><B>DESCRIPTION OF SECURITIES.</B></FONT></P>
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt"><B>ITEM 5.</B></FONT> <FONT STYLE="font-size: 10pt"><B>INTERESTS OF NAMED EXPERTS AND COUNSEL.</B></FONT></P>
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt"><B>ITEM 6.</B></FONT> <FONT STYLE="font-size: 10pt"><B>INDEMNIFICATION OF DIRECTORS AND OFFICERS.</B></FONT></P>
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Cayman Islands law does not limit the extent to
  which a company&rsquo;s memorandum and articles of association may provide for indemnification of officers and directors, except to the
  extent any such provision may be held by the Cayman Islands courts to be contrary to public policy, such as to provide indemnification
  against civil fraud or the consequences of committing a crime. The Registrant&rsquo;s amended and restated memorandum and articles of
  association provide that the company shall indemnify its directors and officers, and their personal representatives, against all actions,
  proceedings, costs, charges, expenses, losses, damages or liabilities incurred or sustained by such persons, other than by reason of such
  person&rsquo;s dishonesty, in or about the conduct of the company&rsquo;s business or affairs or in the execution or discharge of his
  duties, powers, authorities or discretions, including without limitation to the generality of the foregoing, any costs, expenses, losses
  or liabilities incurred by such director or officer in defending (whether successfully or otherwise) any civil, criminal, administrative
  or investigative proceedings concerning the company or its affairs in any court or tribunal, whether in the Cayman Islands or elsewhere.</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">The Registrant has entered into indemnification
  agreements with the Registrant&rsquo;s directors and executive officers which provide, among other things, that the Registrant will indemnify
  its directors and executive officers to the fullest extent permitted by Cayman Islands law from and against all damages, judgments, fines,
  penalties, settlements and costs, attorneys&rsquo; fees and disbursements and costs of attachment or similar bond, investigations, and
  any other expenses paid or incurred in connection with any proceedings as a result of directors and executive officers actions in the
  exercise of their duties as a director or officer.</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">Insofar as indemnification for liabilities arising
  under the Securities Act may be permitted to the Registrant&rsquo;s directors, officers or persons controlling the Registrant under the
  foregoing provisions, we have been informed that in the opinion of the Commission such indemnification is against public policy as expressed
  in the Securities Act and is therefore unenforceable.</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-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt"><B>ITEM 7.</B></FONT> <FONT STYLE="font-size: 10pt"><B>EXEMPTION FROM REGISTRATION CLAIMED.</B></FONT></P>
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">Not Applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt"><B>ITEM 8.</B></FONT> <FONT STYLE="font-size: 10pt"><B>EXHIBITS.</B></FONT></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="white-space: nowrap; text-align: left; width: 9%; border-bottom: black 1.5pt solid; vertical-align: bottom"><FONT STYLE="font-size: 10pt"><B><I>Exhibit
      No.</I></B></FONT></TD>
      <TD STYLE="white-space: nowrap; text-align: left; width: 1%; vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; text-align: left; width: 90%; border-bottom: black 1.5pt solid; vertical-align: bottom"><FONT STYLE="font-size: 10pt"><B><I>Description</I></B></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-size: 10pt">5.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><A HREF="ea192907ex5-1_topkingwin.htm"><FONT STYLE="font-size: 10pt">Opinion of Ogier</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD><FONT STYLE="font-size: 10pt">23.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><A HREF="ea192907ex23-1_topkingwin.htm"><FONT STYLE="font-size: 10pt">Consent of Friedman LLP, Independent Registered Public Accounting Firm</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-size: 10pt">23.2</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><A HREF="ea192907ex23-2_topkingwin.htm"><FONT STYLE="font-size: 10pt">Consent of Marcum Asia CPAs LLP, Independent Registered Public Accounting Firm</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD><FONT STYLE="font-size: 10pt">23.3</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt"><A HREF="ea192907ex5-1_topkingwin.htm">Consent of Ogier (included in Exhibit 5.1)</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-size: 10pt">24.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt"><A HREF="#a_001">Power of Attorney (included on the Signature Page to this Registration Statement)</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD><FONT STYLE="font-size: 10pt">99.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt"><A HREF="ea192907ex99-1_topkingwin.htm">Top KingWin Ltd 2024 Equity Incentive Plan</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-size: 10pt">107</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt"><A HREF="ea192907ex-fee_topkingwin.htm">Filing Fee Table</A></FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <!-- Field: Page; Sequence: 4; Value: 1 -->
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt"><B>ITEM 9.</B></FONT> <FONT STYLE="font-size: 10pt"><B>UNDERTAKINGS.</B></FONT></P>
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">(a) The undersigned registrant hereby undertakes:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">(1)
  To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.75in; background-color: white">(i)
  To include any prospectus required by Section 10(a)(3) of the Securities Act;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.75in; background-color: white">(ii)
  To reflect in the prospectus any facts or events arising after the effective date of this Registration Statement (or the most recent post-effective
  amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in this Registration
  Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities
  offered would not exceed that which was registered) and any deviation from the low or high and of the estimated maximum offering range
  may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume
  and price represent no more than 20 percent change in the maximum aggregate offering price set forth in the &ldquo;Calculation of Registration
  Fee&rdquo; table in the effective Registration Statement; and</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.75in; background-color: white">(iii)
  To include any additional or changed material information with respect to the plan of distribution not previously disclosed in this Registration
  Statement;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><I>provided,
  however</I>, that the undertakings set forth in paragraphs (a)(1)(i) and (a)(1)(ii) above do not apply if the information required to
  be included in a post-effective amendment by those paragraphs is contained in periodic reports filed with or furnished to the Commission
  by the registrant pursuant to Section 13 or 15(d) of the Exchange Act that are incorporated by reference in this Registration Statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">(2)
  That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be
  a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed
  to be the initial&nbsp;<I>bona fide&nbsp;</I>offering thereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">(3)
  To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination
  of the offering.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">(b) The undersigned registrant
  hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the registrant&rsquo;s annual
  report pursuant to Section 13(a) or 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan&rsquo;s
  annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in this Registration Statement shall be
  deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time
  shall be deemed to be the initial&nbsp;<I>bona fide&nbsp;</I>offering thereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">(c) Insofar as indemnification
  for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the registrant pursuant
  to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the Commission such indemnification
  is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification
  against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or controlling
  person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling
  person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been
  settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against
  public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 5; Value: 1 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>SIGNATURES</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; text-indent: 0.5in">Pursuant to the requirements
  of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements
  for filing on Form S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized,
  in City of Guangzhou, China, on February 22, 2024.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&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>&nbsp;</TD>
      <TD COLSPAN="2"><FONT STYLE="font-size: 10pt"><B>TOP KINGWIN LTD</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 60%">&nbsp;</TD>
      <TD STYLE="width: 4%"><FONT STYLE="font-size: 10pt">By</FONT></TD>
      <TD STYLE="border-bottom: black 1.5pt solid; width: 36%"><FONT STYLE="font-size: 10pt">/s/ Ruilin Xu</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Ruilin Xu</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Chief Executive Officer</FONT></TD></TR>
    </TABLE>
  <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-top: 0pt; margin-bottom: 0pt; text-align: center"><B><A NAME="a_001"></A>POWER OF ATTORNEY</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; text-indent: 0.5in">KNOW ALL PERSONS BY THESE
  PRESENTS, that each person whose signature to this Registration Statement on Form S-8 appears below hereby constitutes and appoints Ruilin
  Xu and Dan Wu, and each of them acting individually and without the other, as his or her true and lawful attorneys-in-fact and agents,
  with full power of substitution and re-substitution, for him or her and in his or her name, place, and stead, in any and all capacities,
  to sign any and all amendments (including post-effective amendments, exhibits thereto and other documents in connection therewith) to
  this Registration Statement, and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Commission,
  granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform each and every act and thing
  requisite and necessary to be done in and about the premises, as fully to all intents and purposes as he or she might or could do in person,
  hereby ratifying and confirming all that said attorneys-in-fact and agents, or either of them individually, or their or his substitute
  or substitutes, may lawfully do or cause to be done by virtue hereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">*****</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: justify; text-indent: 0.5in">Pursuant to the requirements of the Securities
  Act of 1933, as amended, this registration statement has been signed below by the following persons in the capacities and on the dates
  indicated.</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="white-space: nowrap; width: 32%; border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt"><B>Signature</B></FONT></TD>
      <TD STYLE="white-space: nowrap; width: 1%; text-align: center">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; width: 48%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Title</B></FONT></TD>
      <TD STYLE="width: 1%; text-align: center">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; width: 18%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Date</B></FONT></TD></TR>
    <TR>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: justify"><FONT STYLE="font-size: 10pt">/s/ Ruilin Xu</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Chief Executive Officer, Chairman and Director</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">February 22, 2024</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-size: 10pt">Ruilin Xu</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">(Principal Executive Officer)</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: justify"><FONT STYLE="font-size: 10pt">/s/ Dan Wu</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Chief Financial Officer</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">February 22, 2024</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-size: 10pt">Dan Wu</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">(Principal Financial and Accounting Officer)</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: justify"><FONT STYLE="font-size: 10pt">/s/ Siqi Cao</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">February 22, 2024</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-size: 10pt">Siqi Cao</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: justify"><FONT STYLE="font-size: 10pt">/s/ Kenneth K. Cheng</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">February 22, 2024</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-size: 10pt">Kenneth K. Cheng</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: justify"><FONT STYLE="font-size: 10pt">/s/ Richard W.Y Seow</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">February 22, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Richard W.Y Seow</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: justify"><FONT STYLE="font-size: 10pt">/s/ Tzun Chan</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">February 22, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Tzun Chan</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B>SIGNATURE OF AUTHORIZED
  REPRESENTATIVE IN THE UNITED STATES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Pursuant
  to the Securities Act of 1933, as amended, the undersigned, the duly authorized representative in the United&nbsp;States of TOP KINGWIN
  LTD has signed this registration statement or amendment thereto in New&nbsp;York, New&nbsp;York on February 22, 2024.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&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>&nbsp;</TD>
      <TD COLSPAN="2"><FONT STYLE="font-size: 10pt">US Authorized Representative &nbsp;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD COLSPAN="2"><FONT STYLE="font-size: 10pt">Cogency Global Inc. &nbsp;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 60%">&nbsp;</TD>
      <TD STYLE="width: 5%"><FONT STYLE="font-size: 10pt">By: &nbsp;</FONT></TD>
      <TD STYLE="width: 35%; border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Colleen A. De Vries</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Name:&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-size: 10pt">Colleen A. De Vries</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Title:</FONT></TD>
      <TD><FONT STYLE="font-size: 10pt">Senior Vice President on behalf of <BR>
  Cogency Global Inc.</FONT></TD></TR>
    </TABLE>
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metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "ea192907-s8_topkingwin.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 50357}]
metadata_filer: {"company-data": {"conformed-name": "Top KingWin Ltd", "cik": "0001938865", "assigned-sic": "7389", "organization-name": "07 Trade & Services", "irs-number": "000000000", "state-of-incorporation": "E9", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-277277", "film-number": "24665418"}, "business-address": {"street1": "ROOM 1304, BLG NO. 25, TIAN'AN HQ CENTER", "street2": "NO. 555, NORTH PANYU AVE., DONGHUAN ST.", "city": "GUANGZHOU", "state": "F4", "zip": "511400", "phone": "8618219445669"}, "mail-address": {"street1": "ROOM 1304, BLG NO. 25, TIAN'AN HQ CENTER", "street2": "NO. 555, NORTH PANYU AVE., DONGHUAN ST.", "city": "GUANGZHOU", "state": "F4", "zip": "511400"}}
text: As filed with the Securities and Exchange Commission
  on February 22, 2024
  Registration No. 333-
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  WASHINGTON, DC 20549
  FORM S-8
  REGISTRATION STATEMENT
  UNDER
  THE SECURITIES ACT OF 1933
  TOP KINGWIN LTD
  (Exact name of registrant as specified in its charter)
  Cayman Islands
  N/A
  (State or other jurisdiction of
  incorporation or organization)
  (I.R.S. Employer
  Identification Number)
  Room 1304, Building
  No. 25, Tian'an Headquarters Center, No. 555
  North
  Panyu Avenue, Donghuan Street
  Panyu
  District, Guangzhou, Guangdong Province, PRC
  Zip: 511400
  (Address of Principal Executive Offices, including
  zip code)
  TOP KINGWIN LTD 2024 EQUITY INCENTIVE PLAN
  (Full title of the plan)
  Cogency Global Inc.
  122 E 42nd St., 18th Floor
  New York, NY 10168
  Tel: (212) 947-7200
  (Name, address, and telephone number, including
  area
  code, of agent for service)
  Copies of Correspondence to:
  Mitchell L. Lampert, Esq.
  Anna Jinhua Wang, Esq.
  Robinson & Cole LLP
  Chrysler East Building
  666 Third Avenue, 20th Floor
  New York, NY 10017
  Tel: (212) 451-2942
  Indicate by check mark whether the registrant
  is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company.
  See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company,"
  and "emerging growth company" in Rule 12b-2 of the Exchange Act:
  Large accelerated
      filer
  ☐
  Accelerated filer
  ☐
  Non-accelerated
      filer
  ☒
  Smaller reporting
      company
  ☐
  Emerging Growth
      Company
  ☒
  If an emerging growth company, indicate by check
  mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting
  standards provided pursuant to Section 7(a)(2)(B) of the Securities Act.
  ☐
  PART I
  INFORMATION REQUIRED
  IN THE SECTION 10(a) PROSPECTUS
  The documents containing
  the information specified in Part I of Form S-8 will be delivered to employees as specified by Rule 428(b)(1) of the Securities Act of
  1933, as amended (the "Securities Act"). In accordance with the instructions of Part I of Form S-8, such documents are not
  being filed with the Securities and Exchange Commission (the "Commission") either as part of this Registration Statement or
  as prospectuses or prospectus supplements pursuant to Rule 424 of the Securities Act. Such documents and the documents incorporated by
  reference in this Registration Statement pursuant to Item 3 of Part II of Form S-8, taken together, constitute a prospectus that meets
  the requirements of Section 10(a) of the Securities Act.
  1
  PART II
  INFORMATION REQUIRED
  IN THE REGISTRATION STATEMENT
  ITEM  3. INCORPORATION
  OF DOCUMENTS BY REFERENCE.
  The following documents, which have been filed
  by Top KingWin Ltd (the "Registrant") with the Commission, are incorporated in this Registration Statement by reference:
  ●
  The Registrant's Prospectus, dated
  April 17, 2023
  , filed with the Commission pursuant to Rule 424(b) under the Securities Act, relating to the Registration Statement on
  Form F-1
  , as amended (File No. 333- 269290), which contains the Registrant's audited financial statements for the fiscal years ended December 31, 2021 and 2020, and unaudited financial statements for the nine months ended September 30, 2022 and 2021;
  ●
  The description of the Registrant's Class A ordinary shares, par
      value $0.0001, contained in the Registrant's registration statement
  on
  Form 8-A12B
  filed o
  n March 29, 2023 pursuant to Section 12(b) of the Securities Exchange Act of 1934, as amended (the
      "Exchange Act") including any amendment or reports filed hereafter for the purpose of updating such
      description;
  ●
  The Registrant's Annual Report on
  Form 20-F
  for the fiscal year ended December 31, 2022, filed with the Commission on May 16, 2023; and
  ●
  The Registrant's Reports on Form 6-K, filed with the Commission on
  April 20, 2023
  ,
  December 11, 2023
  ,
  December 20, 2023
  , and
  December 27, 2023
  .
  All documents filed with the Commission pursuant
  to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Action or after the date of this Registration Statement and prior to the filing
  of a post-effective amendment to this Registration Statement which indicates that all of the securities offered hereby have been sold
  or which deregisters all of the securities covered hereby then remaining unsold, shall also be deemed to be incorporated by reference
  into this Registration Statement and to be a part hereof from the date of the filing of such documents; provided, however, that documents
  or information deemed to have been furnished and not filed in accordance with the rules of the Commission shall not be deemed incorporated
  by reference into this Registration Statement.
  Any statement incorporated by reference herein
  shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein
  or in any other subsequently filed document that also is or is deemed to be incorporated by reference herein modifies or supersedes such
  statement. Any statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this
  Registration Statement.
  ITEM 4.
  DESCRIPTION OF SECURITIES.
  Not applicable.
  ITEM 5.
  INTERESTS OF NAMED EXPERTS AND COUNSEL.
  Not applicable.
  II-
  1
  ITEM 6.
  INDEMNIFICATION OF DIRECTORS AND OFFICERS.
  Cayman Islands law does not limit the extent to
  which a company's memorandum and articles of association may provide for indemnification of officers and directors, except to the
  extent any such provision may be held by the Cayman Islands courts to be contrary to public policy, such as to provide indemnification
  against civil fraud or the consequences of committing a crime. The Registrant's amended and restated memorandum and articles of
  association provide that the company shall indemnify its directors and officers, and their personal representatives, against all actions,
  proceedings, costs, charges, expenses, losses, damages or liabilities incurred or sustained by such persons, other than by reason of such
  person's dishonesty, in or about the conduct of the company's business or affairs or in the execution or discharge of his
  duties, powers, authorities or discretions, including without limitation to the generality of the foregoing, any costs, expenses, losses
  or liabilities incurred by such director or officer in defending (whether successfully or otherwise) any civil, criminal, administrative
  or investigative proceedings concerning the company or its affairs in any court or tribunal, whether in the Cayman Islands or elsewhere.
  The Registrant has entered into indemnification
  agreements with the Registrant's directors and executive officers which provide, among other things, that the Registrant will indemnify
  its directors and executive officers to the fullest extent permitted by Cayman Islands law from and against all damages, judgments, fines,
  penalties, settlements and costs, attorneys' fees and disbursements and costs of attachment or similar bond, investigations, and
  any other expenses paid or incurred in connection with any proceedings as a result of directors and executive officers actions in the
  exercise of their duties as a director or officer.
  Insofar as indemnification for liabilities arising
  under the Securities Act may be permitted to the Registrant's directors, officers or persons controlling the Registrant under the
  foregoing provisions, we have been informed that in the opinion of the Commission such indemnification is against public policy as expressed
  in the Securities Act and is therefore unenforceable.
  ITEM 7.
  EXEMPTION FROM REGISTRATION CLAIMED.
  Not Applicable.
  ITEM 8.
  EXHIBITS.
  Exhibit
      No.
  Description
  5.1
  Opinion of Ogier
  23.1
  Consent of Friedman LLP, Independent Registered Public Accounting Firm
  23.2
  Consent of Marcum Asia CPAs LLP, Independent Registered Public Accounting Firm
  23.3
  Consent of Ogier (included in Exhibit 5.1)
  24.1
  Power of Attorney (included on the Signature Page to this Registration Statement)
  99.1
  Top KingWin Ltd 2024 Equity Incentive Plan
  107
  Filing Fee Table
  II-
  2
  ITEM 9.
  UNDERTAKINGS.
  (a) The undersigned registrant hereby undertakes:
  (1)
  To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:
  (i)
  To include any prospectus required by Section 10(a)(3) of the Securities Act;
  (ii)
  To reflect in the prospectus any facts or events arising after the effective date of this Registration Statement (or the most recent post-effective
  amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in this Registration
  Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities
  offered would not exceed that which was registered) and any deviation from the low or high and of the estimated maximum offering range
  may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume
  and price represent no more than 20 percent change in the maximum aggregate offering price set forth in the "Calculation of Registration
  Fee" table in the effective Registration Statement; and
  (iii)
  To include any additional or changed material information with respect to the plan of distribution not previously disclosed in this Registration
  Statement;
  provided,
  however
  , that the undertakings set forth in paragraphs (a)(1)(i) and (a)(1)(ii) above do not apply if the information required to
  be included in a post-effective amendment by those paragraphs is contained in periodic reports filed with or furnished to the Commission
  by the registrant pursuant to Section 13 or 15(d) of the Exchange Act that are incorporated by reference in this Registration Statement.
  (2)
  That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be
  a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed
  to be the initial
  bona fide
  offering thereof.
  (3)
  To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination
  of the offering.
  (b) The undersigned registrant
  hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the registrant's annual
  report pursuant to Section 13(a) or 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan's
  annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in this Registration Statement shall be
  deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time
  shall be deemed to be the initial
  bona fide
  offering thereof.
  (c) Insofar as indemnification
  for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the registrant pursuant
  to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the Commission such indemnification
  is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification
  against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or controlling
  person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling
  person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been
  settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against
  public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.
  II-
  3
  SIGNATURES
  Pursuant to the requirements
  of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements
  for filing on Form S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized,
  in City of Guangzhou, China, on February 22, 2024.
  TOP KINGWIN LTD
  By
  /s/ Ruilin Xu
  Ruilin Xu
  Chief Executive Officer
  POWER OF ATTORNEY
  KNOW ALL PERSONS BY THESE
  PRESENTS, that each person whose signature to this Registration Statement on Form S-8 appears below hereby constitutes and appoints Ruilin
  Xu and Dan Wu, and each of them acting individually and without the other, as his or her true and lawful attorneys-in-fact and agents,
  with full power of substitution and re-substitution, for him or her and in his or her name, place, and stead, in any and all capacities,
  to sign any and all amendments (including post-effective amendments, exhibits thereto and other documents in connection therewith) to
  this Registration Statement, and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Commission,
  granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform each and every act and thing
  requisite and necessary to be done in and about the premises, as fully to all intents and purposes as he or she might or could do in person,
  hereby ratifying and confirming all that said attorneys-in-fact and agents, or either of them individually, or their or his substitute
  or substitutes, may lawfully do or cause to be done by virtue hereof.
  *****
  Pursuant to the requirements of the Securities
  Act of 1933, as amended, this registration statement has been signed below by the following persons in the capacities and on the dates
  indicated.
  Signature
  Title
  Date
  /s/ Ruilin Xu
  Chief Executive Officer, Chairman and Director
  February 22, 2024
  Ruilin Xu
  (Principal Executive Officer)
  /s/ Dan Wu
  Chief Financial Officer
  February 22, 2024
  Dan Wu
  (Principal Financial and Accounting Officer)
  /s/ Siqi Cao
  Director
  February 22, 2024
  Siqi Cao
  /s/ Kenneth K. Cheng
  Director
  February 22, 2024
  Kenneth K. Cheng
  /s/ Richard W.Y Seow
  Director
  February 22, 2024
  Richard W.Y Seow
  /s/ Tzun Chan
  Director
  February 22, 2024
  Tzun Chan
  II-
  4
  SIGNATURE OF AUTHORIZED
  REPRESENTATIVE IN THE UNITED STATES
  Pursuant
  to the Securities Act of 1933, as amended, the undersigned, the duly authorized representative in the United States of TOP KINGWIN
  LTD has signed this registration statement or amendment thereto in New York, New York on February 22, 2024.
  US Authorized Representative
  Cogency Global Inc.
  By:
  /s/ Colleen A. De Vries
  Name:
  Colleen A. De Vries
  Title:
  Senior Vice President on behalf of
  Cogency Global Inc.
  II-5