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SEC Company Response from STAK (STAK) — Dec 30, 2025

STAK Inc.
Date: Dec. 30, 2025 · CIK: 0002002453 · Accession: 0001493152-25-029499

Offering / Registration Process Regulatory Compliance Financial Reporting

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File numbers found in text: 333-291542

Date
Dec. 30, 2025
Author
STAK
Form
CORRESP
Company
STAK Inc.

Letter

VIA EDGAR Division of Corporation Finance Office of Technology Securities and Exchange Commission F Street, N.E. Washington, D.C. 20549 U.S.A. Re: STAK Inc. (CIK: 0002002453) Registration Statement on Form F-1 (File No. 333-291542)

Dear Sir or Madam:

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, STAK Inc. (the " Company ") 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 4:00 p.m., Eastern Time, on January 2, 2026, or as soon thereafter as practicable.

If there is any change in the acceleration request set forth above, the Company will promptly notify you of the change, in which case the Company may be making an oral request of acceleration of the effectiveness of the Registration Statement in accordance with Rule 461. The request may be made by an executive officer of the Company or by any attorney from the Company's U.S. counsel, Han Kun Law Offices LLP.

The Company hereby acknowledges the following:

● should the Commission or the staff of the Commission (the " Staff "), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

● the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

● the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please direct any questions regarding the foregoing to Steve Lin at steve.lin@hankunlaw.com, +8610 8524 5826 (work) or +86 186 1049 5593 (cell) of Han Kun Law Offices LLP, U.S. counsel to the Company.

[ Signature page follows ]

Very
truly yours,
STAK
Inc.

Show Raw Text
CORRESP
 1
 filename1.htm

 December
30, 2025

 VIA
EDGAR

 Division
of Corporation Finance

 Office
of Technology

 Securities
and Exchange Commission

 100
F Street, N.E.

 Washington,
D.C. 20549

 U.S.A.

 Re:
 STAK
 Inc. (CIK: 0002002453)
 Registration Statement on Form F-1 (File No. 333-291542)

 Dear
Sir or Madam:

 In
accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, STAK Inc. (the " Company ")
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 4:00 p.m., Eastern Time, on January
2, 2026, or as soon thereafter as practicable.

 If
there is any change in the acceleration request set forth above, the Company will promptly notify you of the change, in which case the
Company may be making an oral request of acceleration of the effectiveness of the Registration Statement in accordance with Rule 461.
The request may be made by an executive officer of the Company or by any attorney from the Company's U.S. counsel, Han Kun Law
Offices LLP.

 The
Company hereby acknowledges the following:

 ●
 should
 the Commission or the staff of the Commission (the " Staff "), acting pursuant to delegated authority, declare the
 filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 ●
 the
 action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve
 the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 ●
 the
 Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission
 or any person under the federal securities laws of the United States.

 Please
direct any questions regarding the foregoing to Steve Lin at steve.lin@hankunlaw.com, +8610 8524 5826 (work) or +86 186 1049 5593 (cell)
of Han Kun Law Offices LLP, U.S. counsel to the Company.

 [ Signature
page follows ]

 Very
 truly yours,

 STAK
 Inc.

 By:
 /s/
 Chuanbo Jiang

 Name:
 Chuanbo
 Jiang

 Title:
 Chief
 Executive Officer and Director