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
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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