SEC Comment Letter for Leishen Energy Holding Co., Ltd. (LSE) (CIK 0001985139) (LSE) — Jun 15, 2026
Leishen Energy Holding Co., Ltd. (LSE) (CIK 0001985139)
Date: June 15, 2026 · CIK: 0001985139 · Accession: 0000000000-26-005991
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File numbers found in text: 333-296613
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> June 15, 2026 Zhiping Yu Chief Financial Officer Leishen Energy Holding Co., Ltd. 103 Huizhong Li, B Building, Peking Times Square, Unit 15B10 Chaoyang District, Beijing, China Re: Leishen Energy Holding Co., Ltd. Registration Statement on Form F-3 Filed June 8, 2026 File No. 333-296613 Dear Zhiping Yu: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Liz Packebusch at 202-551-8749 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: David Manno </TEXT> </DOCUMENT>