Correspondence 0001213900-25-005405 from Guardforce AI Co., Ltd. (GFAI)
Guardforce AI Co., Ltd.
Date: Jan. 22, 2025 · CIK: 0001804469 · Accession: 0001213900-25-005405
AI Filing Summary & Sentiment
File numbers found in text: 333-284261
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CORRESP
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GUARDFORCE AI CO.,
LIMITED
10 Anson Road, #28-01
International Plaza
Singapore 079903
January 22, 2025
Via EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Attn: Rebekah Reed
Re: Guardforce
AI Co., Limited (the “Company”)
Registration
Statement on Form F-3
File
No. 333-284261 (the “Registration Statement”)
Dear Ms. Reed:
In
accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request the acceleration of the effective date of the
above-referenced Registration Statement of Guardforce AI Co., Limited (the “Company”) so that it will become effective
at 4:15 p.m., Eastern Time, on Friday, January 24, 2025, or as soon thereafter as practicable.
Please
contact Louis A. Bevilacqua, Esq. of Bevilacqua PLLC, U.S. counsel of the Company, at (202) 869-0888, ext. 100. to provide notice of effectiveness,
or if you have any questions or concerns regarding the foregoing.
Very truly yours,
Guardforce AI Co., Limited
By:
/s/ Lei Wang
Name:
Lei Wang
Title:
Chief Executive Officer
cc: Louis A. Bevilacqua, Esq.