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CORRESP Filing

FST Corp.
Date: July 22, 2025 · CIK: 0002014254 · Accession: 0001213900-25-066663

Offering / Registration Process Regulatory Compliance Financial Reporting

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File numbers found in text: 333-285391

Referenced dates: July 16, 2025

Date
July 22, 2025
Author
ROSS LAW GROUP, PLLC
Form
CORRESP
Company
FST Corp.

Letter

United States Division of Corporation Finance Office of Manufacturing Securities and Exchange Commission Re: FST Corp. Amendment No. 1 to Registration Statement on Form F-1 Filed July 8, 2025 File No. 333-285391

Dear Ms. Jenny O'Shanick:

The undersigned, on behalf of FST Corp. (the "Company"), respectfully submits this correspondence to the staff of the Securities and Exchange Commission (the "Staff") in response to its letter dated July 16, 2025, relating to the Company's Registration Statement on Form F-1 filed on July 8, 2025 (the "Registration Statement"). On behalf of the Company, we are concurrently filing an Amendment No. 2 to the Registration Statement ("Amendment No. 2"), which reflects the Company's responses to the comments received by the Staff and certain updated information. Capitalized terms used herein but not defined herein have the definitions assigned to them in Amendment No. 2.

To facilitate the Staff's review, we have included in this letter the caption and comment from the Staff's comment letter in bold text and have provided the Company's response immediately following each comment including, where applicable, a cross-reference to the location in Amendment No. 2 of changes made in response to the Staff's comment.

Amendment No. 1 to Registration Statement on Form F-1 Filed July 8, 2025

General

1. Please revise your cover page to comply with the registration statement cover page requirements of Form F-1 and ensure that you check all of the appropriate boxes on the cover page.

Response : In response to the Staff's comments, the Company has revised the cover page to comply with the registration statement cover page requirements of Form F-1.

If the Staff has any questions or comments concerning the foregoing, or if it requires any further information, please contact me at Gary@RossLawGroup.co or by telephone at (212) 884-9333.

Very truly yours,
ROSS LAW GROUP, PLLC

Show Raw Text
CORRESP
 1
 filename1.htm

 Ross Law
Group, pllc

 1430 Broadway, Suite 1804

 New York, NY 10018

 United States

 +1 212 884 9333

 www.RossLawGroup.co

 July 22, 2025

 Ms. Jenny O'Shanick

 Division of Corporation Finance

 Office of Manufacturing

 Securities and Exchange Commission

 100 F Street, N.E.

 Washington, DC 20549

 Re:
 FST Corp.

 Amendment No. 1 to Registration Statement on Form F-1

 Filed July 8, 2025

 File No. 333-285391

 Dear Ms. Jenny O'Shanick:

 The undersigned, on behalf
of FST Corp. (the "Company"), respectfully submits this correspondence to the staff of the Securities and Exchange Commission
(the "Staff") in response to its letter dated July 16, 2025, relating to the Company's Registration Statement on Form
F-1 filed on July 8, 2025 (the "Registration Statement"). On behalf of the Company, we are concurrently filing an Amendment
No. 2 to the Registration Statement ("Amendment No. 2"), which reflects the Company's responses to the comments received
by the Staff and certain updated information. Capitalized terms used herein but not defined herein have the definitions assigned to them
in Amendment No. 2.

 To facilitate the Staff's
review, we have included in this letter the caption and comment from the Staff's comment letter in bold text and have provided the
Company's response immediately following each comment including, where applicable, a cross-reference to the location in Amendment
No. 2 of changes made in response to the Staff's comment.

 Amendment
No. 1 to Registration Statement on Form F-1 Filed July 8, 2025

 General

 1.
 Please revise your cover page to comply with the registration statement cover page requirements of Form F-1 and ensure that you check all of the appropriate boxes on the cover page.

 Response : In response to the Staff's
comments, the Company has revised the cover page to comply with the registration statement cover page requirements of Form F-1.

 If the Staff has any questions or comments concerning
the foregoing, or if it requires any further information, please contact me at Gary@RossLawGroup.co or by telephone at (212) 884-9333.

 Very truly yours,

 ROSS LAW GROUP, PLLC

 /s/ Gary J. Ross

 Gary J. Ross

 cc:
 David Chuang, FST Corp.