Correspondence 0001641172-25-003453 from MKDWELL Tech Inc. (MKDW)
MKDWELL Tech Inc.
Date: April 9, 2025 · CIK: 0001991332 · Accession: 0001641172-25-003453
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File numbers found in text: 333-286370
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CORRESP 1 filename1.htm April 9, 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. 333-286370) 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 April 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.