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SEC Comment Letter 0000000000-26-005636 to FST Corp. (KBSX)

FST Corp.
Date: June 4, 2026 · CIK: 0002014254 · Accession: 0000000000-26-005636

Regulatory Compliance Offering / Registration Process

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File numbers found in text: 333-296326

Date
June 4, 2026
Author
David Chuang
Form
UPLOAD
Company
FST Corp.

Letter

June 4, 2026 David Chuang Chief Executive Officer FST Corp. No. 3, Gongye 1st Rd., Minxiong Township Chiayi County 621018, Taiwan Re: FST Corp. Registration Statement on Form F-3 Filed on May 29, 2026 File No. 333-296326 Dear David Chuang: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Sarah Sidwell at 202-551-4733 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Cassi Olson

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June 4, 2026
David Chuang
Chief Executive Officer
FST Corp.
No. 3, Gongye 1st Rd., Minxiong Township
Chiayi County 621018, Taiwan
Re: FST Corp.
Registration Statement on Form F-3
Filed on May 29, 2026
File No. 333-296326
Dear David Chuang:
 This is to advise you that we have not reviewed and will not review your registration
statement.
 Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that
the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
 Please contact Sarah Sidwell at 202-551-4733 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Cassi Olson