Correspondence 0001213900-23-021984 from Oak Woods Acquisition Corp (OAKU, OAKUR, OAKUU, OAKUW) (CIK 0001945422) (OAKU)
Oak Woods Acquisition Corp (OAKU, OAKUR, OAKUU, OAKUW) (CIK 0001945422)
Date: March 22, 2023 · CIK: 0001945422 · Accession: 0001213900-23-021984
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File numbers found in text: 333-269862
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CORRESP
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EF Hutton, division of Benchmark Investments,
LLC
590 Madison Avenue, 39th Floor
New York, New York 10022
March 22, 2023
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Re:
Oak Woods Acquisition Corporation
Registration Statement on Form S-1/A-2
File No. 333-269862
REQUEST FOR ACCELERATION OF EFFECTIVENESS
VIA EDGAR
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations
of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended (the “Act”), EF Hutton, division
of Benchmark Investments, LLC, as representative of the underwriters, hereby requests acceleration of the effective date of the above-referenced
Registration Statement so that it will become effective at 5:30 p.m., Eastern Time, on Thursday, March 23, 2023, or as soon as thereafter
practicable.
Pursuant to Rule 460 of the General Rules and Regulations
under the Act, the undersigned advises that in excess of 300 copies of the Preliminary Prospectus dated March 20, 2023, have been, or
will be, distributed to prospective dealers, institutional investors, retail investors and others.
The undersigned confirms that it has complied with
and will continue to comply with, and it has been informed or will be informed by participating dealers that they have complied with or
will comply with, Rule 15c2-8 promulgated under the Securities and Exchange Act of 1934, as amended, in connection with the above referenced
issue.
EF Hutton, division of Benchmark Investments, LLC
By:
/s/ Sam Fleischman
Name:
Sam Fleischman
Title:
Supervisory Principal