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CORRESP Filing

LOBO TECHNOLOGIES LTD.
Date: March 19, 2026 · CIK: 0001932072 · Accession: 0001493152-26-011565

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File numbers found in text: 333-292027

Date
March 19, 2026
Author
Chief
Form
CORRESP
Company
LOBO TECHNOLOGIES LTD.

Letter

LOBO TECHNOLOGIES LTD.

Gemini Mansion B 901, i Park, No. 18-17 Zhenze Rd

Xinwu District, Wuxi, Jiangsu

People's Republic of China, 214111

March 19, 2026

VIA EDGAR

U.S. Securities & Exchange Commission

Division of Corporation Finance

F Street, NE

Washington, D.C. 20549-1004

Attn: Bradley Ecker

Re: LOBO TECHNOLOGIES LTD.

Registration Statement on Form F-1

Initially Filed on December 9, 2025, as amended

File No. 333-292027

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, LOBO TECHNOLOGIES LTD. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 5:00 p.m., Eastern Time, on March 23, 2026, or as soon as thereafter practicable.

Very
truly yours,
/s/
Huajian Xu

Show Raw Text
CORRESP
 1
 filename1.htm

 LOBO
TECHNOLOGIES LTD.

 Gemini
Mansion B 901, i Park, No. 18-17 Zhenze Rd

 Xinwu
District, Wuxi, Jiangsu

 People's
Republic of China, 214111

 March
19, 2026

 VIA
EDGAR

 U.S.
Securities & Exchange Commission

 Division
of Corporation Finance

 100
F Street, NE

 Washington,
D.C. 20549-1004

 Attn:
Bradley Ecker

 Re:
 LOBO
 TECHNOLOGIES LTD.

 Registration
 Statement on Form F-1

 Initially
 Filed on December 9, 2025, as amended

 File
 No. 333-292027

 Ladies
and Gentlemen:

 Pursuant
to Rule 461 under the Securities Act of 1933, as amended, LOBO TECHNOLOGIES LTD. hereby requests acceleration of effectiveness of the
above referenced Registration Statement so that it will become effective at 5:00 p.m., Eastern Time, on March 23, 2026, or as soon as
thereafter practicable.

 Very
 truly yours,

 /s/
 Huajian Xu

 Huajian
 Xu
 Chief
 Executive Officer and Director

 cc:

 Loeb
 & Loeb LLP

 Sichenzia
 Ross Ference Carmel LLP