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WORK Medical Technology Group LTD

December 26, 2024

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Nicholas O’Leary

    Re:
    WORK Medical Technology Group LTD

    Withdrawal of Acceleration Request - Registration Statement on Form F-1

    File No. 333-284006

Ladies and Gentlemen:

Reference is made to our letter, filed as correspondence
via EDGAR on December 23, 2024, in which we requested the acceleration of the effective date of the above-referenced Registration Statement
for Friday, December 27, 2024, at 5:30 p.m., Eastern Time, or as soon thereafter as possible, in accordance with Rule 461 under the Securities
Act of 1933, as amended. We are 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.

    Very truly yours,

    WORK Medical Technology Group LTD

    By:
    /s/ Shuang Wu

    Name:
    Shuang Wu

    Title:
    Chief Executive Director