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Correspondence 0001213900-25-004214 from Decent Holding Inc. (DXST)

Decent Holding Inc.
Date: Jan. 16, 2025 · CIK: 0001958133 · Accession: 0001213900-25-004214

AI Filing Summary & Sentiment

File numbers found in text: 333-282509

Date
January 16, 2025
Author
Not clearly detected
Form
CORRESP
Company
Decent Holding Inc.

Letter

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.

Show Raw Text
CORRESP
1
filename1.htm

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