SEC Comment Letter 0000000000-26-005688 to WF Holding Ltd (WFF)
WF Holding Ltd
Date: June 5, 2026 · CIK: 0001980210 · Accession: 0000000000-26-005688
AI Filing Summary & Sentiment
File numbers found in text: 333-296397
Letter
June 5, 2026 Leah Siang Ling Co-Chief Executive Officer WF Holding Limited Lot 3893, Jalan 4D Kg. Baru Subang Seksyen U6, 40150 Shah Alam, Selangor, Malaysia 60-378471828 Re: WF Holding Limited Registration Statement on Form F-3 Filed June 1, 2026 File No. 333-296397 Dear Leah Siang Ling: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Jenny O'Shanick at 202-551-8005 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Kevin (Qixiang) Sun
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June 5, 2026
Leah Siang Ling
Co-Chief Executive Officer
WF Holding Limited
Lot 3893, Jalan 4D
Kg. Baru Subang
Seksyen U6, 40150 Shah Alam, Selangor, Malaysia
60-378471828
Re: WF Holding Limited
Registration Statement on Form F-3
Filed June 1, 2026
File No. 333-296397
Dear Leah Siang Ling:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that
the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Jenny O'Shanick at 202-551-8005 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Kevin (Qixiang) Sun