Correspondence 0001213900-25-004214 from Decent Holding Inc. (DXST)
Decent Holding Inc.
Date: Jan. 16, 2025 · CIK: 0001958133 · Accession: 0001213900-25-004214
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File numbers found in text: 333-282509
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CORRESP
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Decent Holding Inc.
4th Floor & 5th Floor North Zone, Dingxin
Building
No. 106 Aokema Avenue,
Laishan District, Yantai, Shandong Province
People’s Republic of China 264003
January 16, 2025
VIA EDGAR
Division of Corporation Finance
Office of Energy & Transportation
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C., 20549
Attention: Michael Purcell
Kevin Dougherty
Joanna Lam
Raj Rajan
Re: Decent Holding Inc.
Registration Statement on Form F-1, as
amended (File No. 333-282509)
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, Decent Holding Inc. 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 January 21, 2025, or as soon thereafter as practicable.
Very truly yours,
Decent Holding Inc.
By:
/s/ Haicheng Xu
Name:
Haicheng Xu
Title:
Chief Executive Officer