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Correspondence 0001731122-25-000433 from WF International Ltd. (WXM)

WF International Ltd.
Date: March 24, 2025 · CIK: 0001979610 · Accession: 0001731122-25-000433

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File numbers found in text: 333-275382

Date
March 24, 2025
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 Post-Effective Amendment No. 2 to Registration Statement on Form F-1 Filed on March 12, 2025 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 post-effective amendment to the Registration Statement on Form F-1 so that it will become effective on March 26, 2025, at 4:15 p.m. Eastern Time, or as soon thereafter as practicable.

Very truly yours,
/s/ Ke Chen

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CORRESP
 1
 filename1.htm

 WF INTERNATIONAL LIMITED

 No. 1110, 11th Floor, Unit 1, Building 7

 No. 477, Wanxing Road

 Chengdu, Sichuan, China, 610041

 Tel: +86 (28) 86210882

 March 24, 2025

 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

 Post-Effective Amendment No. 2 to Registration Statement on Form F-1

 Filed on March 12, 2025

 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 post-effective
amendment to the Registration Statement on Form F-1 so that it will become effective on March 26, 2025, at 4:15 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