Correspondence 0001213900-24-103771 from FST Corp. (KBSX)
FST Corp.
Date: Nov. 29, 2024 · CIK: 0002014254 · Accession: 0001213900-24-103771
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FST Corp.
No. 3, Gongye 1st Rd., Minxiong Township
Chiayi County 621018, Taiwan
VIA EDGAR
November 29, 2024
U.S. Securities & Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, NE
Washington, D.C. 20549
Attn: Jenny O'Shanick
Re:
FST Corp.
Registration Statement on Form F-4, as amended
(File No. 333- 280879) (the “Registration Statement”)
Dear Ms. O'Shanick:
Pursuant to Rule 461 promulgated
under the Securities Act of 1933, as amended, the undersigned registrant, FST Corp., hereby requests acceleration of effectiveness of
the above referenced Registration Statement so that it will become effective at 9:00 a.m. Eastern Standard Time on Tuesday, December 3,
2024, or as soon as thereafter practicable.
Very truly yours,
FST Corp.
By:
/s/ David Chuang
Name:
David Chuang
Title:
Sole Director
Femco Steel Technology Co., Ltd.
By:
/s/ David Chuang
Name:
David Chuang
Title:
Chairman of the Board
cc:
Ross Law Group, PLLC
Landi Law Firm
White & Case LLP