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
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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.