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CORRESP Filing

EPWK Holdings Ltd. (EPWK, EPWKF) (CIK 0001900720)
Date: Sept. 30, 2025 · CIK: 0001900720 · Accession: 0001213900-25-093812

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File numbers found in text: 333-290300

Date
September 30, 2025
Author
Guohua Huang
Form
CORRESP
Company
EPWK Holdings Ltd. (EPWK, EPWKF) (CIK 0001900720)

Letter

Via EDGAR Division of Corporation Finance Attention: Rebekah Reed, Dietrich King Re: EPWK Holdings Ltd. Registration Statement on Form F-1, as amended Initially Filed on September 16, 2025 File No. 333-290300

Dear Ms. Rebekah Reed, Mr. Dietrich King:

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, EPWK Holdings Ltd. hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-1, as amended, be accelerated to and that the Registration Statement become effective at 4:30 p.m., Eastern Time, on September 30, 2025, or as soon thereafter as practicable.

Very truly yours,
EPWK Holdings Ltd.

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CORRESP
 1
 filename1.htm

 EPWK Holdings Ltd.

 September 30, 2025

 Via EDGAR

 Division of Corporation Finance

 U.S. Securities and Exchange Commission

 100 F Street, NE

 Washington, D.C., 20549

 Attention:
 Rebekah Reed, Dietrich King

 Re:
 EPWK Holdings Ltd.

 Registration Statement on Form F-1, as amended

 Initially Filed on September 16, 2025

 File No. 333-290300

 Dear Ms. Rebekah Reed, Mr. Dietrich King:

 In accordance with Rule 461
of the General Rules and Regulations under the Securities Act of 1933, as amended, EPWK Holdings Ltd. hereby requests that the effectiveness
of the above-referenced Registration Statement on Form F-1, as amended, be accelerated to and that the Registration Statement become
effective at 4:30 p.m., Eastern Time, on September 30, 2025, or as soon thereafter as practicable.

 Very truly yours,

 EPWK Holdings Ltd.

 By:
 /s/ Guohua Huang

 Name:
 Guohua Huang

 Title:
 Chief Executive Officer