SecProbe.io

CORRESP
1
filename1.htm

December
27, 2023

VIA
EDGAR

U.S.
Securities and Exchange Commission

Division
of Corporation Finance

Office
of Manufacturing

100
F Street, N.E.

Washington,
D.C. 20549

Re: HW
                                            Electro Co., Ltd.

  Registration
                                            Statement on Form F-1, as amended

File
No. 333-275413

Request
for Acceleration of Effective Date

Ladies
and Gentlemen:

Pursuant
to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Securities Act”),
Univest Securities, LLC, as the representative of the several underwriters, hereby joins in the request of HW Electro Co., Ltd. for acceleration
of the effective date of the above-referenced registration statement on Form F-1, as amended (the “Registration Statement”),
so that it becomes effective as of 4:00 p.m. Eastern Time on Friday, December 29, 2023, or as soon thereafter as possible.

Pursuant
to Rule 460 of the General Rules and Regulations of the Securities Act, please be advised that there will be distributed to
each underwriter, who is reasonably anticipated to be invited to participate in the distribution of the securities, as many copies of
the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

The
undersigned has and will comply, and it has been informed or will be informed by any participating dealers that they have complied or
will comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

[Signature
Page to Follow]

    Very truly yours,

    UNIVEST SECURITIES, LLC

    As Representative of the Several Underwriters

    Named in the Underwriting Agreement

    By:
    /s/
    Edric Guo

    Name:
    Edric Guo

    Title:

    Chief
        Executive Officer

[Signature
Page to Underwriters’ Acceleration Request]