SEC Comment Letter 0000000000-25-003777 to MKDWELL Tech Inc. (MKDW)
MKDWELL Tech Inc.
Date: April 9, 2025 · CIK: 0001991332 · Accession: 0000000000-25-003777
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File numbers found in text: 333-286370
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> April 9, 2025 Ming-Chia Huang Chief Executive Officer MKDWELL Tech Inc. 1F, No. 6-2, Duxing Road Hsinchu Science Park Hsinchu City 300, Taiwan Re: MKDWELL Tech Inc. Registration Statement on Form F-1 Filed on April 3, 2025 File No. 333-286370 Dear Ming-Chia Huang: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Sarah Sidwell at 202-551-4733 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: David Manno </TEXT> </DOCUMENT>