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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

Date
December 20, 2024
Author
/s/ Ke Chen
Form
CORRESP
Company
WF International Ltd.

Letter

VIA EDGAR Division of Corporation Finance Office of Real Estate & Construction 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

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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