Correspondence 0001213900-24-108852 from TOYO Co., Ltd (TOYO)

TOYO Co., Ltd
Date: Dec. 13, 2024 · CIK: 0001985273 · Accession: 0001213900-24-108852

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File numbers found in text: 333-283617

Date

Dec. 13, 2024

Author

Not clearly detected

Form

CORRESP

Company

TOYO Co., Ltd

Letter

VIA EDGAR Division of Corporation Finance Office of Manufacturing Washington, D.C. 20549 Re: TOYO Co., Ltd Registration Statement on Form F-1 File No. 333-283617

Dear Ms. Purnell:

Pursuant to Rule 461 of Regulation C (“Rule 461”) promulgated under the Securities Act of 1933, as amended, TOYO Co., Ltd (the “Company”) hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-1 (the “Registration Statement”) be accelerated to, and that the Registration Statement become effective at, 4:00 p.m., Eastern Time on December 17, 2024, or as soon thereafter as practicable.

If there is any change in the acceleration request set forth above, the Company will promptly notify you of the change, in which case the Company may be making an oral request of acceleration of the effectiveness of the Registration Statement in accordance with Rule 461. Such request may be made by an executive officer of the Company or by any attorney from the Company’s U.S. counsel, Robinson & Cole LLP.

Very truly yours,
TOYO Co., Ltd

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CORRESP
1
filename1.htm

TOYO
Co., Ltd

December
13, 2024

VIA
EDGAR

Ms. Erin
Purnell

U.S. Securities
and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, N.E.

Washington, D.C. 20549

 Re: TOYO
                                            Co., Ltd

Registration
Statement on Form F-1

File
No. 333-283617

Dear
Ms. Purnell:

Pursuant
to Rule 461 of Regulation C (“Rule 461”) promulgated under the Securities Act of 1933, as amended, TOYO Co., Ltd (the
“Company”) hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-1 (the
“Registration Statement”) be accelerated to, and that the Registration Statement become effective at, 4:00 p.m., Eastern
Time on December 17, 2024, or as soon thereafter as practicable.

If
there is any change in the acceleration request set forth above, the Company will promptly notify you of the change, in which case the
Company may be making an oral request of acceleration of the effectiveness of the Registration Statement in accordance with Rule 461.
Such request may be made by an executive officer of the Company or by any attorney from the Company’s U.S. counsel, Robinson &
Cole LLP.

    Very truly yours,

    TOYO Co., Ltd

    By:
    /s/
    Junsei Ryu

    Name:
    Junsei Ryu

    Title:
    Chief Executive Officer

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