Correspondence 0001213900-25-118037 from Marwynn Holdings, Inc. (MWYN)
Marwynn Holdings, Inc.
Date: Dec. 4, 2025 · CIK: 0002030522 · Accession: 0001213900-25-118037
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File numbers found in text: 333-291760
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CORRESP
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12 Chrysler Unit C
Irvine, CA 92618
December 4, 2025
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re:
MARWYNN HOLDINGS, INC.
Registration Statement on Form S-1 (File No. 333-291760)
Request for Acceleration of Effective Date
Requested Date: December 8, 2025
Requested Time: 4:00 p.m. Eastern Time
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities
Act of 1933, as amended, the undersigned hereby respectfully requests that the effective date of its Registration Statement on Form S-1,
as amended, (File No. 333-291760) be accelerated so that the same will become effective at 4:00 p.m., Eastern Time, on December 8, 2025,
or as soon thereafter as is practicable.
If you have any questions regarding this request,
please contact our counsel John P. Yung of Lewis Brisbois Bisgaard & Smith LLP at 916.646.8288.
Very Truly Yours,
MARWYNN HOLDINGS, INC.
By:
/s/ Yin Yan
Name:
Yin Yan
Title:
Chief Executive Officer