Correspondence 0001213900-26-065655 from FST Corp. (KBSX)
FST Corp.
Date: June 5, 2026 · CIK: 0002014254 · Accession: 0001213900-26-065655
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CORRESP 1 filename1.htm FST Corp. No. 3, Gongye 1st Rd., Minxiong Township Chiayi County 621018, Taiwan June 5, 2026 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street N.E. Washington, D.C. 20549 Re: FST Corps Registration Statement on Form S-1 File No. 333- 296326 Ladies and Gentlemen: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, FST Corp. , hereby respectfully requests acceleration of the effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 5:30 Eastern Time, on Monday, June 8, 2026, or as soon as practicable thereafter. Very truly yours, FST Corp. By: /s/ David Chuang David Chuang Chief Executive Officer