CORRESP Filing
TNL Mediagene
Date: March 11, 2026 · CIK: 0002013186 · Accession: 0001213900-26-026004
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File numbers found in text: 333-293957
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CORRESP 1 filename1.htm March 11, 2026 Via EDGAR Mr. Eddie Kim Division of Corporation Finance Office of Trade & Services Securities and Exchange Commission 100 F Street, NE Washington, D.C. 20549 Re: TNL Mediagene Registration Statement on Form F-1 File No. 333-293957 Acceleration Request Requested Date: March 13, 2026 Requested Time: 12:00 PM EST Dear Mr. Kim: Pursuant to Rule 461 under the Securities Act of 1933, as amended, TNL Mediagene (the " Company ") hereby requests that the above-referenced Registration Statement on Form F-1 (File No. 333-293957) (the " Registration Statement ") be declared effective at the requested date and requested time set forth above or as soon thereafter as practicable, or at such later time as the Company may request via telephone to the staff of the Securities and Exchange Commission. The Company hereby authorizes Jesse S. Gillespie of Morrison Foerster LLP, counsel for the Company, and TJ Park, General Counsel for the Company, to make such request on the Company's behalf. The Company requests that it be notified of the effectiveness of the Registration Statement by email to (1) Jesse S. Gillespie of Morrison Foerster LLP at jgillespie@mofo.com or by telephone at +81 (3) 3214-6833 (work) or +81 (80) 4683-3074 (cell) or (2) TJ Park, General Counsel of the Company, at tjpark@tnlmediagene.jp or by telephone at +81 (80) 4027-4357 (cell). Please direct any questions or comments regarding this acceleration request to (1) Jesse S. Gillespie of Morrison Foerster LLP at jgillespie@mofo.com or by telephone at +81 (3) 3214-6833 (work) or +81 (80) 4683-3074 (cell) or (2) TJ Park, General Counsel of the Company, at tjpark@tnlmediagene.jp or by telephone at +81 (80) 4027-4357 (cell). [signature page follows] Sincerely, TNL MEDIAGENE /s/ Tzu-Wei Chung Tzu-Wei Chung Chief Executive Officer cc: Jesse S. Gillespie, Morrison Foerster LLP