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CORRESP Filing

WF International Ltd.
Date: Sept. 30, 2025 · CIK: 0001979610 · Accession: 0001731122-25-001330

Offering / Registration Process Regulatory Compliance Financial Reporting

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File numbers found in text: 333-290595

Date
September 30, 2025
Author
The
Form
CORRESP
Company
WF International Ltd.

Letter

Re:

September 30, 2025

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

WF International Limited

Registration Statement on Form F-1

(File No. 333-290595)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the "Securities Act"), The Benchmark Company, LLC or Axiom Capital Management, Inc. hereby joins the request of WF International Limited that the effective date of the above-referenced Registration Statement on Form F-1 be declared effective at 4:30 p.m. (Washington, D.C. time) on October 6, 2025, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Ellenoff Grossman & Schole LLP, request by telephone that such Registration Statement be declared effective.

In connection with this acceleration request and pursuant to Rule 460 under the Securities Act, please be advised that there will be distributed to each placement agent or dealer, who is reasonably anticipated to be invited to participate in the distribution of the securities, as many copies, as well as "e-red" copies of the preliminary prospectus, as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

The undersigned confirms that it has complied with and will continue to comply with, and it has been informed or will be informed by participating dealers that they have complied with or will comply with, Rule 15c2-8 promulgated under the Securities Exchange Act of 1934, as amended, in connection with the above-referenced issue.

Sincerely,
The
Benchmark Company, LLC

Show Raw Text
CORRESP
 1
 filename1.htm

 September 30, 2025

 VIA EDGAR

 Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street, N.E.

 Washington, D.C. 20549

 Re:

 WF International Limited

 Registration Statement on Form F-1

 (File No. 333-290595)

 Ladies and Gentlemen:

 Pursuant to Rule 461 under the
Securities Act of 1933, as amended (the "Securities Act"), The Benchmark Company, LLC or Axiom Capital Management, Inc. hereby
joins the request of WF International Limited that the effective date of the above-referenced Registration Statement on Form F-1 be declared
effective at 4:30 p.m. (Washington, D.C. time) on October 6, 2025, or as soon thereafter as practicable, or at such other time as the
Company or its outside counsel, Ellenoff Grossman & Schole LLP, request by telephone that such Registration Statement be declared
effective.

 In connection with this acceleration
request and pursuant to Rule 460 under the Securities Act, please be advised that there will be distributed to each placement agent or
dealer, who is reasonably anticipated to be invited to participate in the distribution of the securities, as many copies, as well as "e-red"
copies of the preliminary prospectus, as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

 The undersigned confirms that
it has complied with and will continue to comply with, and it has been informed or will be informed by participating dealers that they
have complied with or will comply with, Rule 15c2-8 promulgated under the Securities Exchange Act of 1934, as amended, in connection with
the above-referenced issue.

 Sincerely,

 The
Benchmark Company, LLC

 By:
 /s/ Michael Jacobs

 Name:
 Michael Jacobs

 Title:
 Head of Equity Capital Markets

 Axiom Capital Management, Inc.

 By:
 /s/ Liam Dalton

 Name:
 Liam Dalton

 Title:
 Chief Executive Officer