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Correspondence 0001013762-25-001448 from WF Holding Ltd (WFF)

WF Holding Ltd
Date: March 24, 2025 · CIK: 0001980210 · Accession: 0001013762-25-001448

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File numbers found in text: 333-282294

Date
March 24, 2025
Author
WF Holding Limited
Form
CORRESP
Company
WF Holding Ltd

Letter

Re: WF Holding Limited

WF Holding Limited

Lot 3893, Jalan 4D, Kg. Baru Subang

Seksyen U6, 40150 Shah Alam, Selangor, Malaysia

March 24, 2025

VIA EDGAR

U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, DC. 20549 Attn: Jenny O'Shanick and Jennifer Angelini

Registration Statement on Form F-1

File No. 333-282294

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the "Act"), WF Holding Limited (the "Company") respectfully requests that the effective date of the Registration Statement referred to above be accelerated so that it will be declared effective at 4:30 p.m., Eastern Standard Time, on Wednesday, March 26, 2025, or as soon as thereafter possible.

Also, the Company authorizes Kevin (Qixiang) Sun at Bevilacqua PLLC, outside counsel to the Company, to verbally alter the requested date and time of effectiveness of the Registration Statement with the Securities and Exchange Commission. Please call Mr. Sun at (202) 869-0888 (ext. 101) as soon as the Registration Statement has been declared effective.

Under separate cover, you will receive today a letter from the underwriter of the proposed offering joining in the Company's request for acceleration of the effectiveness of the Registration Statement.

Very truly yours,
WF Holding Limited

Show Raw Text
CORRESP
 1
 filename1.htm

 WF Holding Limited

 Lot 3893, Jalan 4D, Kg. Baru Subang

 Seksyen U6, 40150 Shah Alam, Selangor,
Malaysia

 March 24, 2025

 VIA EDGAR

 U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC. 20549
Attn: Jenny O'Shanick and Jennifer Angelini

 Re: WF Holding Limited

 Registration Statement on Form F-1

 File No. 333-282294

 Ladies and Gentlemen:

 Pursuant to Rule 461 of the General Rules and
Regulations under the Securities Act of 1933, as amended (the "Act"), WF Holding Limited (the "Company") respectfully
requests that the effective date of the Registration Statement referred to above be accelerated so that it will be declared effective
at 4:30 p.m., Eastern Standard Time, on Wednesday, March 26, 2025, or as soon as thereafter possible.

 Also, the Company authorizes Kevin (Qixiang) Sun
at Bevilacqua PLLC, outside counsel to the Company, to verbally alter the requested date and time of effectiveness of the Registration
Statement with the Securities and Exchange Commission. Please call Mr. Sun at (202) 869-0888 (ext. 101) as soon as the Registration Statement
has been declared effective.

 Under separate cover, you will receive today a
letter from the underwriter of the proposed offering joining in the Company's request for acceleration of the effectiveness of the
Registration Statement.

 Very truly yours,

 WF Holding Limited

 By:
 /s/ Chee Hoong Lew

 Chee Hoong Lew

 Chief Executive Officer

 cc: Kevin (Qixiang) Sun, Esq.