Correspondence 0001213900-26-090539 from Huadi International Group Co., Ltd. (HUDI)
Huadi International Group Co., Ltd.
Date: Aug. 17, 2026 · CIK: 0001791725 · Accession: 0001213900-26-090539
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-298251
Letter
HUADI INTERNATIONAL GROUP CO., LTD.
No. 1688 Tianzhong Street, Longwan District
Wenzhou, Zhejiang Province
People’s Republic of China 325025
August 17, 2026
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, NE
Washington, D.C., 20549
Attn: Ms. Sarah Sidwell
Re: Huadi International Group Co., Ltd.
Registration Statement on Form F-3 (File No. 333-298251)
Request for Acceleration of Effectiveness
Ladies and Gentlemen:
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Securities Act”), Huadi International Group Co., Ltd. hereby requests an acceleration of the effectiveness of the above-referenced Registration Statement on Form F-3, so that such Registration Statement will become effective at 4:00 p.m., Eastern Time, on August 19, 2026, or as soon thereafter as practicable.
The Company understands that the Commission will consider this request for acceleration of the effective date of the Registration Statement as a confirmation of the fact that the Company is aware of its responsibilities under the Securities Act as they relate to the proposed public offering of the securities specified in the Registration Statement.
Very truly yours,
HUADI INTERNATIONAL GROUP CO., LTD.
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HUADI
INTERNATIONAL GROUP CO., LTD.
No. 1688 Tianzhong Street, Longwan District
Wenzhou, Zhejiang Province
People’s Republic of China 325025
August 17, 2026
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, NE
Washington, D.C., 20549
Attn:
Ms. Sarah Sidwell
Re:
Huadi International Group Co., Ltd.
Registration Statement on Form F-3 (File No. 333-298251)
Request for Acceleration of Effectiveness
Ladies and Gentlemen:
In accordance with Rule 461 of the General Rules
and Regulations under the Securities Act of 1933, as amended (the “Securities Act”), Huadi International Group Co., Ltd. hereby
requests an acceleration of the effectiveness of the above-referenced Registration Statement on Form F-3, so that such Registration Statement
will become effective at 4:00 p.m., Eastern Time, on August 19, 2026, or as soon thereafter as practicable.
The Company understands that the Commission will
consider this request for acceleration of the effective date of the Registration Statement as a confirmation of the fact that the Company
is aware of its responsibilities under the Securities Act as they relate to the proposed public offering of the securities specified in
the Registration Statement.
Very truly yours,
HUADI INTERNATIONAL GROUP CO., LTD.
By:
/s/ Huisen Wang
Name:
Huisen Wang
Title:
Chief Executive Officer