SEC Comment Letter to WF International Ltd. (WXM)
WF International Ltd.
Date: May 26, 2026 · CIK: 0001979610 · Accession: 0000000000-26-005323
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295778
Letter
May 26, 2026 Ke Chen Chief Executive Officer WF International Ltd. No. 1110, 11th Floor, Unit 1, Building 7 No. 477, Wanxing Road Chengdu, Sichuan, China, 610041 Re: WF International Ltd. Registration Statement on Form F-3 Filed May 11, 2026 File No. 333-295778 Dear Ke Chen: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement and non-public draft submission on EDGAR at least two business days prior to the requested effective date and time. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Stacie Gorman at 202-551-3585 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Richard I. Anslow, Esq.
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May 26, 2026 Ke Chen Chief Executive Officer WF International Ltd. No. 1110, 11th Floor, Unit 1, Building 7 No. 477, Wanxing Road Chengdu, Sichuan, China, 610041 Re: WF International Ltd. Registration Statement on Form F-3 Filed May 11, 2026 File No. 333-295778 Dear Ke Chen: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement and non-public draft submission on EDGAR at least two business days prior to the requested effective date and time. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Stacie Gorman at 202-551-3585 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Richard I. Anslow, Esq.