Correspondence 0001213900-24-113219 from HW Electro Co., Ltd. (HWEP)
HW Electro Co., Ltd.
Date: Dec. 30, 2024 · CIK: 0001980262 · Accession: 0001213900-24-113219
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File numbers found in text: 333-278974
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CORRESP
1
filename1.htm
December 30, 2024
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: HW Electro Co., Ltd.
Registration Statement on Form F-1, as
amended
File No. 333-278974
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”), AC Sunshine Securities LLC, as the
representative of several underwriters, hereby join 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 Tuesday, December 31, 2024, 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 security, 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,
AC SUNSHINE SECURITIES LLC
on behalf of itself and as representative of the Underwriters
By:
/s/ Dr. Ying Cui
Name:
Dr. Ying Cui
Title:
Chief Executive Officer
[Signature Page to Underwriter’s
Acceleration Request]