SecProbe.io

CORRESP
1
filename1.htm

HW
Electro Co., Ltd.

December
27, 2023

Via
Edgar

Division
of Corporation Finance

Office
of Manufacturing

U.S.
Securities and Exchange Commission

100
F Street, NE

Washington,
D.C., 20549

    Attention:
    Andrew
Blume

    SiSi Cheng

    Eranga Dias

    Asia Timmons-Pierce

    Re:
    HW Electro Co., Ltd.

    Registration Statement
    on Form F-1, as amended

    Initially Filed on November
    8, 2023

    File No. 333-275413

Ladies
and Gentlemen:

In
accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, HW Electro Co.,
Ltd. hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-1, as amended (the “Registration
Statement”), be accelerated to and that the Registration Statement become effective at 4:00 p.m., Eastern Time, on December 29,
2023, or as soon thereafter as practicable.

    Very truly yours,

    HW Electro Co., Ltd.

    By:
    /s/
    Weicheng Hsiao

    Name:
    Weicheng Hsiao

    Title:
    Representative Director and Chief Executive Officer