Correspondence 0001493152-26-002387 from AVAX ONE TECHNOLOGY LTD. (AVX)

AVAX ONE TECHNOLOGY LTD.
Date: Jan. 15, 2026 · CIK: 0001826397 · Accession: 0001493152-26-002387

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File numbers found in text: 333-291977

Date

Jan. 15, 2026

Author

AVAX

Form

CORRESP

Company

AVAX ONE TECHNOLOGY LTD.

Letter

AVAX ONE TECHNOLOGY, LTD.

300-2233 Columbia Street

Vancouver, BC V5Y0M6

January 15, 2026

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

F Street N.E.

Washington, D.C. 20549

Re: AVAX One Technology, Ltd.

Registration Statement on Form S-3

File No. 333-291977

REQUEST FOR ACCELERATION OF EFFECTIVENESS

Gentlepersons:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, AVAX One Technology, Ltd. (the "Registrant") hereby respectfully requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-291977), as amended (the "Registration Statement"), so that it may become effective at 4:45 p.m. Eastern Time on Tuesday, January 20, 2026, or as soon as practicable thereafter.

The Registrant hereby authorizes Jolie Kahn, Esq., to orally modify or withdraw this request for acceleration.

We respectfully request that we be notified of such effectiveness by a telephone call to Ms. Kahn at (516) 217-6379.

Very
truly yours,
AVAX
ONE TECHNOLOGY, LTD.

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CORRESP
 1
 filename1.htm

 AVAX
ONE TECHNOLOGY, LTD.

 300-2233
Columbia Street

 Vancouver,
BC V5Y0M6

 January
15, 2026

 VIA
EDGAR

 U.S.
Securities and Exchange Commission

 Division
of Corporation Finance

 100
F Street N.E.

 Washington,
D.C. 20549

 Re:
 AVAX
 One Technology, Ltd.

 Registration
 Statement on Form S-3

 File
 No. 333-291977

 REQUEST
 FOR ACCELERATION OF EFFECTIVENESS

 Gentlepersons:

 Pursuant
to Rule 461 promulgated under the Securities Act of 1933, as amended, AVAX One Technology, Ltd. (the "Registrant") hereby
respectfully requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-291977), as amended
(the "Registration Statement"), so that it may become effective at 4:45 p.m. Eastern Time on Tuesday, January 20, 2026, or
as soon as practicable thereafter.

 The
Registrant hereby authorizes Jolie Kahn, Esq., to orally modify or withdraw this request for acceleration.

 We
respectfully request that we be notified of such effectiveness by a telephone call to Ms. Kahn at (516) 217-6379.

 Very
 truly yours,

 AVAX
 ONE TECHNOLOGY, LTD.

 /s/
 Jolie Kahn

 Jolie
 Kahn

 CEO

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