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Correspondence 0001213900-24-113214 from HW Electro Co., Ltd. (HWEP)

HW Electro Co., Ltd.
Date: Dec. 30, 2024 · CIK: 0001980262 · Accession: 0001213900-24-113214

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File numbers found in text: 333-278974

Date
December 30, 2024
Author
Weicheng Hsiao
Form
CORRESP
Company
HW Electro Co., Ltd.

Letter

HW Electro Co., Ltd.

December 30, 2024

Via EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, N.E.

Washington, DC 20549

Attention: SiSi Cheng

Andrew Blume

Evan Ewing

Asia Timmons-Pierce

Re: HW Electro Co., Ltd.

Registration Statement on Form F-1, as Amended

Initially Filed on April 29, 2024

File No. 333-278974

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, be accelerated to and that the Registration Statement become effective at 4:00 p.m., Eastern Time, on December 31, 2024, or as soon thereafter as practicable.

Very truly yours,
HW Electro Co., Ltd.

Show Raw Text
CORRESP
1
filename1.htm

HW Electro Co.,
Ltd.

December 30, 2024

Via EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, N.E.

Washington, DC 20549

    Attention:
    SiSi Cheng

    Andrew Blume

    Evan Ewing

    Asia Timmons-Pierce

Re: HW
Electro Co., Ltd.

  Registration Statement on Form F-1, as
                                            Amended

  Initially Filed on April 29, 2024

  File No. 333-278974

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, be accelerated to and that the Registration
Statement become effective at 4:00 p.m., Eastern Time, on December 31, 2024, or as soon thereafter as practicable.

    Very truly yours,

    HW Electro Co., Ltd.

    By:
    /s/ Weicheng Hsiao

    Name:
    Weicheng Hsiao

    Title:
    Chief Executive Officer