Correspondence 0001493152-25-009577 from MKDWELL Tech Inc. (MKDW)
MKDWELL Tech Inc.
Date: March 7, 2025 · CIK: 0001991332 · Accession: 0001493152-25-009577
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CORRESP
1
filename1.htm
March
7, 2025
Via
EDGAR
Securities
and Exchange Commission
Division
of Corporation Finance
100
F. Street, N.E.
Washington,
D.C. 20549
Re:
MKDWELL
Tech Inc.
Registration
Statement on Form F-1, as amended (File No. 333- 284420)
Request
For Acceleration of Effectiveness
Ladies
and Gentlemen:
MKDWELL
Tech Inc. (the “Company”) hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended,
acceleration of effectiveness of the Registration Statement so that such Registration Statement will become effective as of 4:00 p.m.
(Eastern Time) on March 11, 2025, or as soon thereafter as practicable.
Please
contact David Manno Esq. of Sichenzia Ross Ference Carmel LLP counsel of the Company, at (212) 930-9700 to provide notice of effectiveness,
or if you have any questions or concerns regarding the foregoing.
Very
truly yours,
MKDWELL Tech Inc.
By:
/s/
Ming-Chia Huang
Name:
Ming-Chia Huang
Title:
Chief Executive Officer
cc:
David B. Manno, Esq.