SecProbe.io

CORRESP
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filename1.htm

Multi
Ways Holdings Limited

March
28, 2023

VIA
EDGAR

U.S.
Securities and Exchange Commission

Division
of Corporation Finance

Office
of Manufacturing

100
F Street, NE

Washington,
D.C., 20549

    Attention:
    Ms. Andi Carpenter

    Mr. Andrew Blume

    Mr. Patrick Fullem

    Mr. Jay Ingram

    Re:
    Multi Ways Holdings
    Limited

Registration
Statement on Form F-1, as amended (File No. 333-269641)

Request
for Acceleration of Effectiveness

Ladies
and Gentlemen:

In
accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Multi Ways Holdings Limited
hereby requests acceleration of the effectiveness of the above-referenced Registration Statement on Form F-1, as amended, so that such
Registration Statement will become effective at 4:30 p.m., Eastern Time, on March 30, 2023, or as soon thereafter as practicable.

The
Company understands that the Commission will consider this request for acceleration of the effective date of the Registration Statement
as a confirmation of the fact that the Company is aware of its responsibilities under the Securities Act as they relate to the proposed
public offering of the securities specified in the Registration Statement.

    Very truly yours,

    Multi Ways Holdings Limited

    By:
    /s/
    Lim Eng Hock

    Name:
    Lim
Eng Hock

    Title:
    Chief Executive Officer and Director