Correspondence 0001493152-25-003335 from WANG & LEE GROUP, Inc. (WLGS) (CIK 0001899658) (WLGSF)

WANG & LEE GROUP, Inc. (WLGS) (CIK 0001899658)
Date: Jan. 23, 2025 · CIK: 0001899658 · Accession: 0001493152-25-003335

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AI Filing Summary & Sentiment

File numbers found in text: 333-281859

Date

Jan. 23, 2025

Author

Chief

Form

CORRESP

Company

WANG & LEE GROUP, Inc. (WLGS) (CIK 0001899658)

Letter

WANG & LEE GROUP, Inc.

5-6/F Wing Tai Factory Building,

Tai Yip Street,

Kwun Tong

Kowloon, Hong Kong

January 23, 2025

U.S. Securities & Exchange Commission

Office of Real Estate & Construction

Division of Corporation Finance

F Street, NE

Attn: Catherine De Lorenzo

Re: WANG & LEE GROUP, Inc.

Registration Statement on Form F-3

Filed August 30, 2024, as amended

File No. 333-281859

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, WANG & LEE GROUP, Inc. (the “Registrant”) hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 10:30 a.m. ET on January 27, 2025, or as soon as thereafter practicable.

Please note that we acknowledge the following:

● should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

● the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

● the Registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very
truly yours,
/s/
Pui Lung Ho

Show Raw Text

CORRESP
1
filename1.htm

WANG
& LEE GROUP, Inc.

5-6/F
Wing Tai Factory Building,

3
Tai Yip Street,

Kwun
Tong

Kowloon,
Hong Kong

January
23, 2025

U.S.
Securities & Exchange Commission

Office
of Real Estate & Construction

Division
of Corporation Finance

100
F Street, NE

Attn:
Catherine De Lorenzo

    Re:
    WANG
    & LEE GROUP, Inc.

    Registration
    Statement on Form F-3

    Filed
    August 30, 2024, as amended

    File
    No. 333-281859

Ladies
and Gentlemen:

Pursuant
to Rule 461 under the Securities Act of 1933, as amended, WANG & LEE GROUP, Inc. (the “Registrant”) hereby requests
acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 10:30 a.m. ET on January
27, 2025, or as soon as thereafter practicable.

Please
note that we acknowledge the following:

    ●
    should
    the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority,
    declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

    ●
    the
    action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve
    the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

    ●
    the
    Registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission
    or any person under the federal securities laws of the United States.

    Very
    truly yours,

    /s/
    Pui Lung Ho

    Name:
    Pui
    Lung Ho

    Title:
    Chief
    Executive Officer

    cc:

    Lawrence
    Venick, Esq.,

    Loeb
    & Loeb LLP

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