SecProbe.io

CORRESP
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filename1.htm

December 26, 2024

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

    Re:
    WORK Medical Technology Group LTD

    Registration Statement on Form F-1

    File No. 333-284006

    Withdrawal of Acceleration Request

Ladies and Gentlemen:

Reference is made to our letter, filed as correspondence
via EDGAR on December 23, 2024, in which we, acting as the representative of the several underwriters, joined WORK Medical Technology
Group LTD’s request for acceleration of the effective date of the above-referenced Registration Statement for 5:30 p.m., Eastern
Time, December 27, 2024. WORK Medical Technology Group LTD 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.

[Signature Page to Follow]

    Very truly yours,

    UNIVEST SECURITIES, LLC

    As Representative of the Several Underwriters

    Named in the Underwriting Agreement

    By:
    /s/ Edric Guo

    Name:
    Edric Guo

    Title:
    Chief Executive Officer

[Signature Page to Underwriters’ Withdrawal
Request]