SecProbe.io

CORRESP
1
filename1.htm

January
25, 2024

VIA
EDGAR

U.S.
Securities and Exchange Commission

Division
of Corporation Finance

Office
of Real Estate & Construction

100
F Street, N.E.

Washington,
D.C. 20549

    Attention:
    Catherine
    De Lorenzo

    Brigitte
    Lippmann

    Re:
    Metros
    Development Co., Ltd.

    Withdrawal
    of Acceleration Request for Registration Statement on Form F-1

    File
    No. 333-274696

Dear
Ms. De Lorenzo and Ms. Lippmann:

Reference
is made to our letter, dated January 23, 2024, in which we requested acceleration of the effective date of the above referenced Registration
Statement to 4:00 p.m., Eastern Time, on January 25, 2024. We are no longer requesting that such Registration Statement be declared effective
at such time, and we hereby formally, and with immediate effect, withdraw our request for acceleration of the effective date.

[Signature
page follows]

    Very
    truly yours,

    As
    representatives of the underwriters

    Boustead
    Securities, LLC

    EF
    Hutton LLC

    By:
    Boustead
    Securities, LLC

    By:
    /s/
    Keith Moore

    Name:
    Keith
    Moore

    Title:
    Chief
    Executive Officer