Correspondence 0001213900-26-043787 from Marwynn Holdings, Inc. (MWYN)
Marwynn Holdings, Inc.
Date: April 15, 2026 · CIK: 0002030522 · Accession: 0001213900-26-043787
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File numbers found in text: 333-294888
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CORRESP
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2955 Main Street, Ste 100A
Irvine, CA 92614
April 15, 2026
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-3 (File No. 333-294888)
Request
for Acceleration of Effective Date
Requested
Date: April 17, 2026
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-3 (File
No. 333-294888) be accelerated so that the same will become effective at 4:00 p.m., Eastern Time, on April 17, 2026, 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