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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

Regulatory Compliance Offering / Registration Process

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File numbers found in text: 333-296613

Date
June 15, 2026
Author
Division of
Form
UPLOAD
Company
Leishen Energy Holding Co., Ltd. (LSE) (CIK 0001985139)

Letter

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.

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

Sincerely,
Division of
Corporation Finance
Office of Energy &
Transportation
cc: David Manno

Show Raw Text
<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>