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
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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