Correspondence from WF International Ltd. (WXM)
WF International Ltd.
Date: May 22, 2026 · CIK: 0001979610 · Accession: 0001731122-26-000787
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295778
Letter
VIA EDGAR Division of Corporation Finance Office of Real Estate & Construction U.S. Securities and Exchange Commission Re: WF International Limited Registration Statement on Form F-3 Filed May 11, 2026 File No. 333-295778
Dear Ms. Gorman:
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 and so that it will become effective at 4:00 p.m. ET on Wednesday, May 27, 2026, or as soon as thereafter practicable.
Very truly yours,
/s/ Ni Jiang
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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 May 22, 2026 VIA EDGAR Stacie Gorman Division of Corporation Finance Office of Real Estate & Construction U.S. Securities and Exchange Commission 100 F Street, NE Washington, D.C. 20549-4561 Re: WF International Limited Registration Statement on Form F-3 Filed May 11, 2026 File No. 333-295778 Dear Ms. Gorman: 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 and so that it will become effective at 4:00 p.m. ET on Wednesday, May 27, 2026, or as soon as thereafter practicable. Very truly yours, /s/ Ni Jiang Ni Jiang Chief Executive Officer cc: Ellenoff Grossman & Schole LLP