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Wing Yip Food Holdings Group Limited

November 4, 2024

Via Edgar

Division of Corporation Finance

Office of Manufacturing

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

    Attention:
    Ernest Greene

    Kevin Woody

    Erin Donahue

    Erin Purnell

    Re:
    Wing Yip Food Holdings Group Limited

    Registration Statement on Form F-1, as amended

    Initially Filed on March 6, 2024

    File No. 333-277694

Ladies and Gentlemen:

In accordance with Rule 461 of the General Rules and Regulations
under the Securities Act of 1933, as amended, Wing Yip Food Holdings Group Limited hereby requests that the effectiveness of the above-referenced
Registration Statement on Form F-1, as amended (the “Registration Statement”), be accelerated to and that the Registration
Statement become effective at 1:00 p.m., Eastern Time, on November 6, 2024, or as soon thereafter as practicable.

    Very truly yours,

    Wing Yip Food Holdings Group Limited

    By:
    /s/ Tingfeng Wang

    Name:
    Tingfeng Wang

    Title:
    Chief Executive Officer and Director