SecProbe.io

CORRESP
 1
 filename1.htm

 ELONG
POWER HOLDING LIMITED

 February
23, 2026

 VIA
EDGAR

 U.S.
Securities and Exchange Commission

 Division
of Corporation Finance

 Office
of Manufacturing

 100
F Street, NE

 Washington,
D.C., 20549

 Re:
 Elong
 Power Holding Limited

 Registration
 Statement on Form F-1

 File
 No. 333-293527

 Request
 for Acceleration of Effectiveness

 Ladies
and Gentlemen:

 In
accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Elong Power Holding Limited
hereby requests acceleration of the effectiveness of the above-referenced Registration Statement on Form F-1, as amended, so that such
Registration Statement will become effective at 5:00 p.m., Eastern Time, on February 25, 2026, or as soon thereafter as practicable.

 The
Company understands that the Commission will consider this request for acceleration of the effective date of the Registration Statement
as a confirmation of the fact that the Company is aware of its responsibilities under the Securities Act as they relate to the proposed
public offering of the securities specified in the Registration Statement.

 Very
 truly yours,

 Elong
 Power Holding Limited

 By:
 /s/
 Xiaodan Liu

 Name:
 Xiaodan
 Liu

 Title:
 Chief
 Executive Officer