SecProbe.io

CORRESP
 1
 filename1.htm

 HW Electro Co., Ltd.

 December 29, 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:
 Andrew Blume

 Ernest Greene

 Asia Timmons-Pierce

 Evan Ewing

 Re:
 HW Electro Co., Ltd.

 Post-Effective Amendment No. 2 to Form F-1 (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 post-effective amendment on Form F-1, as amended, (the "Amendment"), be accelerated
to and that the Amendment become effective at 4:00 p.m., Eastern Time, on December 31, 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