SEC Comment Letter for OBOOK HOLDINGS (OWLS) — May 20, 2026
OBOOK HOLDINGS INC.
Date: May 20, 2026 · CIK: 0002025416 · Accession: 0000000000-26-005157
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295892
Letter
Re: OBOOK Holdings Inc. Registration Statement on Form F-1 Filed May 14, 2026 File No. 333-295892 Dear Chun-Kai Wang: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rule 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Jeff Kauten at 202-551-3447 with any questions.
May 20, 2026
Chun-Kai Wang Chief Executive Officer OBOOK Holdings Inc. 9F., No. 28, Wencheng Rd., Beitou Dist., Taipei City 112, Taiwan, Republic of China
Sincerely,
Division of
Corporation Finance
Office of
Technology
cc: Chin-Yang Lin
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> May 20, 2026 Chun-Kai Wang Chief Executive Officer OBOOK Holdings Inc. 9F., No. 28, Wencheng Rd., Beitou Dist., Taipei City 112, Taiwan, Republic of China Re: OBOOK Holdings Inc. Registration Statement on Form F-1 Filed May 14, 2026 File No. 333-295892 Dear Chun-Kai Wang: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rule 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Jeff Kauten at 202-551-3447 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Chin-Yang Lin </TEXT> </DOCUMENT>