SecProbe.io

CORRESP
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filename1.htm

Leishen
Energy Holding Co., Ltd.

103
Huizhong Li, B Building, Peking Times Square, Unit 15B10

Chaoyang
District, Beijing, China 100101

December
13, 2024

Via
EDGAR

Division
of Corporation Finance

Office
of Technology

U.S.
Securities and Exchange Commission

100
F Street, NE

Washington,
D.C., 20549

    Attention:
    Becky
    Chow

    Stephen
    Krikorian

    Lauren
    Pierce

    Jan
    Woo

    Re:
    Leishen
    Energy Holding Co., Ltd.

    Registration
    Statement on Form F-1, as amended (File No. 333-282433)

    Request
    for Acceleration of Effectiveness

Ladies
and Gentlemen:

In
accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Leishen Energy Holding Co.,
Ltd. hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-1 (the “Registration Statement”)
be accelerated and that the Registration Statement become effective at 4:00 p.m., Eastern Time, on December 17, 2024, or
as soon thereafter as practicable.

    Very
    truly yours,

    Leishen
    Energy Holding Co., Ltd.

    By:
    /s/
    Hongliang Li

    Name:
    Hongliang
    Li

    Title:
    Director
    and Chief Executive Officer

    cc:
    Huan
    Lou, Esq.

    David
    Manno, Esq.

    Sichenzia
    Ross Ference Carmel LLP