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SEC Company Response from Antiaging Quantum Living (AAQL) — Dec 17, 2025

Antiaging Quantum Living Inc.
Date: Dec. 17, 2025 · CIK: 0001672571 · Accession: 0001493152-25-028200

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File numbers found in text: 333-292108

Date
December 12, 2025
Author
Chief
Form
CORRESP
Company
Antiaging Quantum Living Inc.

Letter

Antiaging Quantum Living Inc.

135-27 38 th Avenue, #388

Flushing, NY 11354

Telephone: (929) 990-3255

December 17, 2025

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

F Street N.E.

Washington, D.C. 20549

Re: Antiaging Quantum Living Inc.

Registration Statement on Form S-1 filed on December 12, 2025

File No. 333-292108

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Antiaging Quantum Living Inc. hereby respectfully requests acceleration of the effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 4:15 p.m. Eastern Time, on Friday, December 19, 2025, or as soon as practicable thereafter.

Very
truly yours,
Antiaging
Quantum Living Inc.

Show Raw Text
CORRESP
 1
 filename1.htm

 Antiaging
Quantum Living Inc.

 135-27
38 th Avenue, #388

 Flushing,
NY 11354

 Telephone:
(929) 990-3255

 December
17, 2025

 VIA
EDGAR

 Securities
and Exchange Commission

 Division
of Corporation Finance

 100
F Street N.E.

 Washington,
D.C. 20549

 Re:
Antiaging Quantum Living Inc.

 Registration
Statement on Form S-1 filed on December 12, 2025

 File
No. 333-292108

 Ladies
and Gentlemen:

 Pursuant
to Rule 461 promulgated under the Securities Act of 1933, as amended, Antiaging Quantum Living Inc. hereby respectfully requests acceleration
of the effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 4:15
p.m. Eastern Time, on Friday, December 19, 2025, or as soon as practicable thereafter.

 Very
 truly yours,

 Antiaging
 Quantum Living Inc.

 By:
 /s/
 Barry Wan

 Barry
 Wan

 Chief
 Executive Officer