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Correspondence 0001493152-24-022882 from MKDWELL Tech Inc. (MKDW)

MKDWELL Tech Inc.
Date: June 6, 2024 · CIK: 0001991332 · Accession: 0001493152-24-022882

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File numbers found in text: 333-277785

Date
June 6, 2024
Author
Ming-Chia Huang
Form
CORRESP
Company
MKDWELL Tech Inc.

Letter

Attention: Division of Corporation Finance Office of Finance U.S. Securities and Exchange Commission F Street, N.E. Washington, D.C. 20549 Re: MKDWELL Tech Inc. (CIK No. 0001991332) Registration Statement on Form F-4 (Registration No. 333-277785)

Dear Ladies and Gentlemen,

Pursuant to Rule 461 of Regulation C (“Rule 461”) promulgated under the Securities Act of 1933, as amended, MKDWELL Tech Inc. (the “Company”) hereby requests that the effectiveness of the above-referenced registration statement on Form F-4, as amended (the “F-4 Registration Statement”), be accelerated to, and that the F-4 Registration Statement become effective at, 10:00 a.m., Eastern Time on June 10, 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 for acceleration of the effectiveness of the F-4 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, Sichenzia Ross Ference Carmel LLP.

Very truly yours,
MKDWELL Tech Inc.

Show Raw Text
CORRESP
1
filename1.htm

June
6, 2024

Attention:

Ms.
Eiko Yaoita Pyles

Ms.
Anne McConnell

Ms.
Jenny O’Shanick

Mr.
Evan Ewing

Division
of Corporation Finance

Office
of Finance

U.S.
Securities and Exchange Commission

100
F Street, N.E. Washington, D.C. 20549

    Re:
    MKDWELL
    Tech Inc. (CIK No. 0001991332)

    Registration
    Statement on Form F-4 (Registration No. 333-277785)

Dear
Ladies and Gentlemen,

Pursuant
to Rule 461 of Regulation C (“Rule 461”) promulgated under the Securities Act of 1933, as amended, MKDWELL Tech Inc. (the
“Company”) hereby requests that the effectiveness of the above-referenced registration statement on Form F-4, as amended
(the “F-4 Registration Statement”), be accelerated to, and that the F-4 Registration Statement become effective at, 10:00
a.m., Eastern Time on June 10, 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 for acceleration of the effectiveness of the F-4 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, Sichenzia
Ross Ference Carmel LLP.

    Very truly yours,

    MKDWELL Tech Inc.

    By:
    /s/
    Ming-Chia Huang

    Name:
    Ming-Chia
    Huang

    Title:
    Director
    and Chief Executive Officer