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Correspondence 0001213900-25-118181 from High-Trend International Group (HTCO)

High-Trend International Group
Date: Dec. 4, 2025 · CIK: 0001928948 · Accession: 0001213900-25-118181

AI Filing Summary & Sentiment

File numbers found in text: 333-290080

Date
December 4, 2025
Author
High-Trend International Group
Form
CORRESP
Company
High-Trend International Group

Letter

VIA EDGAR

HIGH-TREND INTERNATIONAL GROUP

60 Paya Lebar Road

#06-17 Paya Lebar Square

Singapore 409051

December 4, 2025

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn: Claudia Rios

Kevin Dougherty

RE: High-Trend International Group

Registration Statement on Form F-3

File No. 333-290080

Request for Acceleration of Effectiveness

Ladies and Gentlemen:

In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the above-referenced Registration Statement so it will become effective on December 8, 2025 at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, or at such later time as High-Trend International Group (the “Company”) or its counsel may request by telephone call to the Staff.

Please contact Pang Zhang-Whitaker of Carter Ledyard & Milburn LLP, counsel to the Company, at (212) 238-8844, to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter.

Very truly yours,
High-Trend International Group

Show Raw Text
CORRESP
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VIA EDGAR

HIGH-TREND INTERNATIONAL GROUP

60 Paya Lebar Road

#06-17 Paya Lebar Square

Singapore 409051

December 4, 2025

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

    Attn:
    Claudia Rios

    Kevin Dougherty

    RE:
    High-Trend International Group

    Registration Statement on Form F-3

    File No. 333-290080

    Request for Acceleration of Effectiveness

Ladies and Gentlemen:

In accordance with Rule 461 of Regulation C of
the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of
the above-referenced Registration Statement so it will become effective on December 8, 2025 at 4:00 p.m., Eastern Time, or as soon thereafter
as practicable, or at such later time as High-Trend International Group (the “Company”) or its counsel may request
by telephone call to the Staff.

Please contact Pang Zhang-Whitaker of Carter Ledyard
& Milburn LLP, counsel to the Company, at (212) 238-8844, to provide notice of effectiveness, or if you have any other questions or
concerns regarding this matter.

    Very truly yours,

    High-Trend International Group

    By:
    /s/ Shixuan He

    Name:
     Shixuan He

    Title:
    Chief Executive Officer

cc:

Pang Zhang-Whitaker, Esq.

Guy Ben-Ami, Esq.

Carter Ledyard & Milburn LLP