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
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CORRESP
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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