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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

Date
January 22, 2025
Author
Guardforce AI Co., Limited
Form
CORRESP
Company
Guardforce AI Co., Ltd.

Letter

Via EDGAR Securities and Exchange Commission Division of Corporation Finance 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

Show Raw Text
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.