Correspondence 0001493152-24-038474 from Elong Power Holding Ltd. (ELPW) (CIK 0002015691) (ELPW)
Elong Power Holding Ltd. (ELPW) (CIK 0002015691)
Date: Sept. 27, 2024 · CIK: 0002015691 · Accession: 0001493152-24-038474
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File numbers found in text: 333-280512
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CORRESP
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Elong
Power Holding Ltd.
Gushan
Standard Factory Building Project
Ganzhou
New Energy Vehicle Technology City
West
Gushan Road and North Xingguang Road
Ganzhou
City, Jiangxi Province, 341000
September
27, 2024
Division
of Corporation Finance
Office
of Manufacturing
Securities
and Exchange Commission
100
F Street, NE
Washington,
D.C. 20549
Re:
Elong
Power Holding Ltd.
Registration
Statement on Form F-4
File
No. 333-280512
Ladies
and Gentlemen:
Pursuant
to Rule 461 promulgated under the Securities Act of 1933, as amended, Elong Power Holding Ltd. hereby requests that the effectiveness
of the above-referenced Registration Statement be accelerated so that such Registration Statement will become effective at 12:00 p.m.,
Eastern Time, on Monday, September 30, 2024, or as soon thereafter as practicable.
Sincerely,
/s/
Xiaodan Liu
Xiaodan
Liu, Chief Executive Officer