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SEC Comment Letter for Guardforce AI Co., Ltd. (GFAI, GFAIW, GRDAF) (CIK 0001804469) (GFAI) — Jan 21, 2025

Guardforce AI Co., Ltd. (GFAI, GFAIW, GRDAF) (CIK 0001804469)
Date: Jan. 21, 2025 · CIK: 0001804469 · Accession: 0000000000-25-000607

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File numbers found in text: 333-284261

Date
January 21, 2025
Author
Rebekah Reed
Form
UPLOAD
Company
Guardforce AI Co., Ltd. (GFAI, GFAIW, GRDAF) (CIK 0001804469)

Letter

January 21, 2025 Lei Wang Chief Executive Officer Guardforce AI Co., Ltd. 10 Anson Road, #28-01 International Plaza Singapore 079903 Re:Guardforce AI Co., Ltd. Registration Statement on Form F-3 Filed January 14, 2025 File No. 333-284261 Dear Lei 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 Rebekah Reed at 202-551-5332 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc:Louis Bevilacqua

Show Raw Text
January 21, 2025
Lei Wang
Chief Executive Officer
Guardforce AI Co., Ltd.
10 Anson Road, #28-01 International Plaza
Singapore 079903
Re:Guardforce AI Co., Ltd.
Registration Statement on Form F-3
Filed January 14, 2025
File No. 333-284261
Dear Lei 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 Rebekah Reed at 202-551-5332 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:Louis Bevilacqua