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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

Date
April 11, 2025
Author
Chief
Form
CORRESP
Company
MKDWELL Tech Inc.

Letter

Re: MKDWELL Tech Inc.

April 9, 2025

Via EDGAR

Securities and Exchange Commission

Division of Corporation Finance

F. Street, N.E.

Washington, D.C. 20549

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.

Show Raw Text
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.