Correspondence 0001493152-26-027615 from MKDWELL Tech Inc. (MKDW)
MKDWELL Tech Inc.
Date: June 8, 2026 · CIK: 0001991332 · Accession: 0001493152-26-027615
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File numbers found in text: 333-296481
Letter
MKDWELL Tech Inc.
1F, No. 6-2, Duxing Road,
Hsinchu Science Park,
Hsinchu City 300096, Taiwan
June 8, 2026
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
F Street, N.E.
Washington, D.C. 20549
Re: MKDWELL Tech Inc.
Registration Statement on Form F-3
File No. 333-296481
Request for Acceleration of Effective Date
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, MKDWELL Tech Inc. hereby requests acceleration of the effective date of the above-referenced Registration Statement so that it will become effective at 4:30 p.m., Eastern Time, on June 10, 2026, or as soon as practicable thereafter.
Very
truly yours,
For
and on behalf of
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CORRESP 1 filename1.htm MKDWELL Tech Inc. 1F, No. 6-2, Duxing Road, Hsinchu Science Park, Hsinchu City 300096, Taiwan June 8, 2026 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Manufacturing 100 F Street, N.E. Washington, D.C. 20549 Re: MKDWELL Tech Inc. Registration Statement on Form F-3 File No. 333-296481 Request for Acceleration of Effective Date Ladies and Gentlemen: Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, MKDWELL Tech Inc. hereby requests acceleration of the effective date of the above-referenced Registration Statement so that it will become effective at 4:30 p.m., Eastern Time, on June 10, 2026, or as soon as practicable thereafter. Very truly yours, For and on behalf of MKDWELL Tech Inc. By: /s/ Ming-Chia Huang Name: Ming-Chia Huang Title: Chief Executive Officer