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CORRESP Filing

Xpand Boom Technology Inc. (XPD) (CIK 0002060614)
Date: Sept. 24, 2025 · CIK: 0002060614 · Accession: 0001493152-25-014812

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File numbers found in text: 333-289591

Date
Sept. 24, 2025
Author
Director
Form
CORRESP
Company
Xpand Boom Technology Inc. (XPD) (CIK 0002060614)

Letter

VIA EDGAR Washington, D.C. 20549 RE: Xpand Boom Technology Inc. and HZJL Cayman Limited (the "Co-Registrants") Registration Statement on Form F-4 ( File No. 333-289591) (the "Registration Statement")

Dear Ms. Beukenkamp and Mr. Field:

The Co-Registrants hereby request, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that the Registration Statement will become effective as of 4:00 p.m. ET on September 26, 2025, or as soon thereafter as practicable.

Very truly yours,
Xpand
Boom Technology Inc.

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CORRESP
 1
 filename1.htm

 Xpand
Boom Technology Inc.

 18th
Floor, Block B,

 Yuanlun
Building, No. 350 Qifei Road,

 Binjiang
District, Hangzhou City,

 People's
Republic of China

 HZJL
Cayman Limited

 18th
Floor, Block B,

 Yuanlun
Building, No. 350 Qifei Road,

 Binjiang
District, Hangzhou City,

 People's
Republic of China

 September
24, 2025

 VIA
EDGAR

 Kate
Beukenkamp/Donald Field
Division of Corporation Finance

 U.S.
Securities & Exchange Commission

 100
F Street, N.E.

 Washington,
D.C. 20549

 RE:
 Xpand
 Boom Technology Inc. and HZJL Cayman Limited (the "Co-Registrants")

 Registration
 Statement on Form F-4

 ( File
 No. 333-289591) (the "Registration Statement")

 Dear
Ms. Beukenkamp and Mr. Field:

 The
Co-Registrants hereby request, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness
of the Registration Statement so that the Registration Statement will become effective as of 4:00 p.m. ET on September
26, 2025, or as soon thereafter as practicable.

 Very truly yours,

 Xpand
 Boom Technology Inc.

 By:
 /s/
 Lulu Xing

 Name:
 Lulu
 Xing

 Title:
 Sole
 Director

 HZJL Cayman Limited

 By:
 /s/
 Bin Xiong

 Name:
 Bin
 Xiong

 Title:
 Chief
 Executive Officer and Director

 Acceleration
Request:

 333-289591