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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

Date
April 9, 2025
Author
Division of
Form
UPLOAD
Company
MKDWELL Tech Inc.

Letter

Re: MKDWELL Tech Inc. Registration Statement on Form F-1 Filed on April 3, 2025 File No. 333-286370 Dear Ming-Chia Huang:

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

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

Show Raw Text
<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>