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Correspondence 0001213900-24-002474 from Semilux International Ltd. (SELX) (CIK 0001990950) (SELX)

Semilux International Ltd. (SELX) (CIK 0001990950)
Date: Jan. 10, 2024 · CIK: 0001990950 · Accession: 0001213900-24-002474

AI Filing Summary & Sentiment

Date
January 10, 2024
Author
Not clearly detected
Form
CORRESP
Company
Semilux International Ltd. (SELX) (CIK 0001990950)

Letter

VIA EDGAR Division of Corporation Finance Office of Manufacturing Washington, D.C. 20549 Attn: Jay Ingram Re: Semilux International Ltd. Registration Statement on Form F-4, as amended (File No. 333- 275857) (the “Registration Statement”)

Dear Mr. Ingram:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned registrant, Semilux International Ltd., hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 9:00 a.m. Eastern Standard Time on Friday, January 12, 2024, or as soon as thereafter practicable.

Very truly yours,
SEMILUX INTERNATIONAL LTD.

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CORRESP
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Semilux International Ltd.

4F., No. 32, Keya Rd., Daya Dist.

Central Taiwan Science Park

Taichung City 42881

Taiwan

VIA EDGAR

January 10, 2024

U.S. Securities & Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, NE

Washington, D.C. 20549

Attn: Jay Ingram

    Re:
    Semilux International Ltd.

                                                     Registration Statement on Form F-4, as amended (File No. 333- 275857) (the “Registration Statement”)

Dear Mr. Ingram:

Pursuant to Rule 461 promulgated
under the Securities Act of 1933, as amended, the undersigned registrant, Semilux International Ltd., hereby requests acceleration of
effectiveness of the above referenced Registration Statement so that it will become effective at 9:00 a.m. Eastern Standard Time on Friday,
January 12, 2024, or as soon as thereafter practicable.

    Very truly yours,

    SEMILUX INTERNATIONAL LTD.

    By:
    /s/ Yung-Peng Chang

    Name:
    Yung-Peng Chang

    Title:
    Chairman of the Board, Director and

        Co-Chief Executive Officer

    cc:

    Ross Law Group, PLLC

    Landi Law Firm

    White & Case LLP