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CORRESP Filing

HW Electro Co., Ltd.
Date: June 26, 2025 · CIK: 0001980262 · Accession: 0001213900-25-058390

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File numbers found in text: 333-287112

Date
June 26, 2025
Author
Weicheng Hsiao
Form
CORRESP
Company
HW Electro Co., Ltd.

Letter

HW Electro Co., Ltd.

June 26, 2025

Via Edgar

Division of Corporation Finance

Office of Manufacturing

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

Attention: Kevin Woody

SiSi Cheng

Asia Timmons-Pierce

Evan Ewing

Re: HW Electro Co., Ltd.

Registration Statement on Form F-1, as amended

Initially Filed on May 9, 2025

File No. 333-287112

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 June 30, 2025, or as soon thereafter as practicable.

Very truly yours,
HW Electro Co., Ltd.

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CORRESP
 1
 filename1.htm

 HW Electro Co., Ltd.

 June 26, 2025

 Via Edgar

 Division of Corporation Finance

 Office of Manufacturing

 U.S. Securities and Exchange Commission

 100 F Street, NE

 Washington, D.C., 20549

 Attention:
 Kevin Woody

 SiSi Cheng

 Asia Timmons-Pierce

 Evan Ewing

 Re:
 HW Electro Co., Ltd.

 Registration Statement on Form F-1, as amended

 Initially Filed on May 9, 2025

 File No. 333-287112

 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 June 30, 2025, 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