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SEC Company Response from Lianhe Sowell International Group Ltd (LHSW) (CIK 0002004024) (LHSW) — Aug 27, 2026

Lianhe Sowell International Group Ltd (LHSW) (CIK 0002004024)
Date: Aug. 27, 2026 · CIK: 0002004024 · Accession: 0001213900-26-094318

Offering / Registration Process Regulatory Compliance Capital Structure

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File numbers found in text: 333-298425

Date
August 27, 2026
Author
/s/ Yue Zhu
Form
CORRESP
Company
Lianhe Sowell International Group Ltd (LHSW) (CIK 0002004024)

Letter

Via Edgar Division of Corporation Finance Office of Technology Attention: Alexandra Baronne Re: Lianhe Sowell International Group Ltd Registration Statement on Form F-1 (File No. 333-298425) Request for Acceleration of Effectiveness

Dear Ms. Baronne:

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Lianhe Sowell International Group Ltd hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-1, as amended, be accelerated to, and that the Registration Statement becomes effective at, 4:00 p.m., Eastern Time, on August 31, 2026, or as soon thereafter as practicable.

Very truly yours,
By:
/s/ Yue Zhu

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CORRESP
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filename1.htm

Lianhe Sowell International Group Ltd

August 27, 2026

Via Edgar

Division of Corporation Finance

Office of Technology

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Attention: Alexandra Baronne

    Re:
    Lianhe Sowell International Group Ltd

    Registration Statement on Form F-1 (File No. 333-298425)

    Request for Acceleration of Effectiveness

Dear Ms. Baronne:

In accordance with Rule 461
of the General Rules and Regulations under the Securities Act of 1933, as amended, Lianhe Sowell International Group Ltd hereby requests
that the effectiveness of the above-referenced Registration Statement on Form F-1, as amended, be accelerated to, and that the Registration
Statement becomes effective at, 4:00 p.m., Eastern Time, on August 31, 2026, or as soon thereafter as practicable.

    Very truly yours,

    By:
    /s/ Yue Zhu

    Yue Zhu

    Chairman and Chief Executive Officer

    CC:
    Anna J. Wang, Esq.

 Arila E. Zhou, Esq.

    Robinson & Cole LLP