Correspondence 0001493152-24-049781 from HWH International Inc. (HWH) (CIK 0001897245) (HWH)
HWH International Inc. (HWH) (CIK 0001897245)
Date: Dec. 12, 2024 · CIK: 0001897245 · Accession: 0001493152-24-049781
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File numbers found in text: 333-282567
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CORRESP
1
filename1.htm
December
12, 2024
VIA
EDGAR
Securities
and Exchange Commission
Division
of Corporate Finance
100
F Street, NE
Washington,
D.C. 20549
Re:
HWH
International Inc.
Registration
Statement on Form S-1, as amended
File
Number 333-282567
WITHDRAWAL
OF ACCELERATION REQUEST
Ladies
and Gentlemen:
Reference is made to our letter, filed as correspondence via EDGAR on December
11, 2024, in which we, as representative of the placement agents of for the above-captioned proposed offering, joined the Company’s
request for acceleration of the effective date of the above-referenced Registration Statement for December 11, 2024 at 4:30 p.m., Eastern
Time. The Company is no longer requesting that such Registration Statement be declared effective at this time, and we hereby formally
withdraw our request for acceleration of the effective date.
SINCERELY,
D.
BORAL CAPITAL LLC
By:
/s/
Philip Wiederlight
Name:
Philip
Wiederlight
Title:
Chief Operating Officer