CORRESP Filing
HW Electro Co., Ltd.
Date: June 26, 2025 · CIK: 0001980262 · Accession: 0001213900-25-058392
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File numbers found in text: 333-287112
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CORRESP 1 filename1.htm June 26, 2025 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. 333-287112 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 "), WestPark Capital, Inc. and American Trust Investment Services, as the representatives of the 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 Monday, June 30, 2025, 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, WESTPARK CAPITAL INC on behalf of itself and as a representative of the Underwriters By: /s/ Richard Rappaport Name: Richard Rappaport Title: Chief Executive Officer AMERICAN TRUST INVESTMENT SERVICES on behalf of itself and as a representative of the Underwriters By: /s/ Kristopher Kessler Name: Kristopher Kessler Title: Managing Partner [Signature Page to Underwriter's Acceleration Request]