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: 0001213900-26-094320
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File numbers found in text: 333-298425
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CORRESP
1
filename1.htm
R.F. Lafferty & Co., Inc.
40 Wal Street, Suite 3602
New York, NY 10005
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,
Pursuant to Rule 461 of the General Rules and Regulations under the
Securities Act of 1933, as amended (the “Act”), the undersigned, which is acting as the sole placement agent for the proposed
public offering on a best efforts basis of securities of Lianhe Sowell International Group Ltd (the “Company”), hereby joins
in the request of the Company that the effective date of the above-referenced Registration Statement be accelerated so as to permit it
to become effective at 4:00 p.m., Eastern Time, on August 31, 2026, or as soon as thereafter practicable.
Pursuant to Rule 460 under the Securities Act, please be advised that
we will distribute as many copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution
of the preliminary prospectus.
The undersigned advises that it has complied and will continue to comply
with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
Very truly yours,
R.F. Lafferty & Co., Inc.
By:
/s/ Robert Hackel
Name:
Robert Hackel
Title:
Chief Executive Officer