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CORRESP
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 Via
EDGAR

 United
States Securities and Exchange Commission

 Division
of Corporation Finance

 Office
of Energy & Transportation

 100
F Street, N.E.

 Washington,
DC 20549

 June 16, 2026

 Re:
Leishen Energy Holding Co., Ltd.

 Acceleration
Request for Registration Statement on Form F-3

 Initially
filed June 8, 2026

 File
No. 333-296613

 Ladies
and Gentlemen:

 Pursuant
to Rule 461 under the Securities Act of 1933, as amended, Leishen Energy Holding Co., Ltd. hereby requests that the effective date and
time of the above-referenced registration statement be accelerated to Thursday, June 18, 2026 at 4:00 pm Eastern Time, or as soon thereafter
as practicable.

 Please
feel free to direct any questions or comments concerning this request to our U.S. legal counsel, David Manno of McCarter & English,
LLP by telephone at +1 (212)-609-6833 via e-mail at dmanno@mccarter.com .

 Thank
you for your assistance in this matter.

 Sincerely,

 Leishen
 Energy Holding Co., Ltd.

 By:
 /s/
 Zhiping Yu

 Name:
 Zhiping Yu

 Title:
 Chief Financial Officer