SEC Company Response from OBOOK HOLDINGS (OWLS) — Jun 3, 2026
OBOOK HOLDINGS INC.
Date: June 3, 2026 · CIK: 0002025416 · Accession: 0001193125-26-255083
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295892
Letter
Re:
June 3, 2026 Via EDGAR United States Securities and Exchange Commission, Division of Corporation Finance, Office of Technology, 100 F Street N.E., Washington, D.C. 20549.
Attention:
Jeff Kauten
OBOOK Holdings Inc. Registration Statement on Form F-1 Filed May 14, 2026 File No. 333-295892
Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, OBOOK Holdings Inc. hereby respectfully requests that the effectiveness of the above-referenced Registration Statement on Form F-1 be accelerated so that it will be declared effective at 4 p.m. Eastern Time on June 4, 2026, or as soon as practicable thereafter, or at such other time as our legal counsel, Sullivan & Cromwell LLP, may request by a telephone call to the staff of the U.S. Securities and Exchange Commission. * * *
U.S. Securities and Exchange Commission - 2 - Please do not hesitate to contact Ching-Yang Lin at +852-2826-8606 or by email (linc@sullcrom.com) or Joon Seok Hong at +852-2826-8643 or by email (hongj@sullcrom.com) with any questions or comments. In addition, please inform Mr. Lin or Mr. Hong when this request for acceleration has been granted. Very truly yours,
OBOOK Holdings Inc.
By: /s/ Chun-Kai Wang
Name: Chun-Kai Wang
Title: Chairman and Chief Executive Officer
cc: Winnie Lin (OBOOK Holdings Inc.) Ching-Yang Lin Joon Seok Hong (Sullivan & Cromwell LLP)
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CORRESP
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CORRESP
June 3, 2026 Via EDGAR United States Securities and Exchange Commission, Division of Corporation Finance, Office of Technology, 100 F Street N.E., Washington, D.C. 20549.
Attention:
Jeff Kauten
Re:
OBOOK Holdings Inc. Registration Statement on Form F-1 Filed May 14, 2026 File No. 333-295892
Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, OBOOK Holdings Inc. hereby respectfully requests that the effectiveness of the above-referenced Registration Statement on Form F-1 be accelerated so that it will be declared effective at 4 p.m. Eastern Time on June 4, 2026, or as soon as practicable thereafter, or at such other time as our legal counsel, Sullivan & Cromwell LLP, may request by a telephone call to the staff of the U.S. Securities and Exchange Commission. * * *
U.S. Securities and Exchange Commission - 2 -
Please do not hesitate to contact Ching-Yang Lin at +852-2826-8606 or by email (linc@sullcrom.com) or Joon Seok Hong at +852-2826-8643 or by email (hongj@sullcrom.com) with any questions or comments. In addition, please inform Mr. Lin or Mr. Hong when this request for acceleration has been granted. Very truly yours,
OBOOK Holdings Inc.
By:
/s/ Chun-Kai Wang
Name:
Chun-Kai Wang
Title:
Chairman and Chief Executive Officer
cc: Winnie Lin (OBOOK Holdings Inc.) Ching-Yang Lin Joon Seok Hong (Sullivan & Cromwell LLP)