SecProbe.io

CORRESP
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filename1.htm

September 26, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

    Attention:
    Abe Friedman

Theresa Brillant

Rebekah Reed

Donald Field

    Re:
    Texxon Holding Limited (the “Company”)

Registration Statement on Form F-1,
as amended (File No. 333-281530)

Request for Acceleration of Effectiveness

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and
Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended, D. Boral Capital LLC, as representative
of the underwriters of the offering, hereby joins in the request of Texxon Holding Limited that the effective date of the above-referenced
Registration Statement be accelerated so as to permit it to become effective at 4:00 p.m., Eastern Time, on September 30, 2025, or as
soon thereafter as practicable.

Pursuant to Rule 460 of the General Rules and
Regulations of the Securities and Exchange Commission under the Securities Act of 1933, as amended, please be advised that there will
be distributed to each underwriter, who is reasonably anticipated to participate in the distribution of the security, as many copies of
the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

The undersigned advises that the underwriters
have complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

    Very truly yours,

    D. Boral Capital LLC

    By:
    /s/
Philip Wiederlight

    Name:
    Philip Wiederlight

    Title:
    Chief Operating Officer