SEC Comment Letter 0000000000-26-005636 to FST Corp. (KBSX)
FST Corp.
Date: June 4, 2026 · CIK: 0002014254 · Accession: 0000000000-26-005636
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File numbers found in text: 333-296326
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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