Correspondence 0001731122-24-002013 from WF International Ltd. (WXM)
WF International Ltd.
Date: Dec. 20, 2024 · CIK: 0001979610 · Accession: 0001731122-24-002013
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File numbers found in text: 333-275382
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CORRESP
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WF International Limited
No. 1110, 11th Floor, Unit 1, Building 7,
No. 477, Wanxing Road
Chengdu, Sichuan, China, 610041
Tel: +86 (28) 86210882
December 20, 2024
VIA EDGAR
U.S. Securities & Exchange Commission
Division of Corporation Finance
Office of Real Estate & Construction
100 F Street, NE
Washington, D.C. 20549
Attn: Ronald (Ron) E. Alper
Re:
WF International Limited
Registration Statement on Form F-1
Initially filed on November 8, 2023, as amended
File No. 333-275382
Dear Mr. Alper:
Pursuant to Rule 461 under the
Securities Act of 1933, as amended, WF International Limited hereby requests acceleration of effectiveness of the above referenced Registration
Statement on Form F-1 so that it will become effective on December 20, 2024, at 4:00 p.m. Eastern Time, or as soon thereafter as practicable.
Very truly yours,
/s/ Ke Chen
Name: Ke Chen
Title: Chief Executive Officer
cc:
Ellenoff Grossman & Schole LLP
Arentfox Schiff LLP