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 United States Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street, N.E.

 Washington, DC 20549

 January 8, 2026

 Re: INLIF LIMITED

 Acceleration Request for Registration Statement on Form F-3

 Filed January 5, 2026

 File No. 333-292580

 Ladies and Gentlemen:

 Pursuant to Rule 461 under the
Securities Act of 1933, as amended, INLIF LIMITED hereby requests that the effective date and time of the above-referenced registration
statement be accelerated to Monday, January 12, 2026 at 4:00 pm Eastern Time, or as soon thereafter as practicable.

 Once the above-referenced registration statement
has been declared effective, please orally confirm that event with our counsel, David Manno of McCarter & English LLP at (212) 609-6833.

 Thank you for your assistance in this matter.

 Sincerely,

 INLIF LIMITED

 By:
 /s/ Rongjun Xu

 Rongjun Xu

 Chief Executive Officer

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 January 8, 2026

Rongjun Xu
Chief Executive Officer
INLIF Ltd
No. 88, Hongsi Road
Yangxi New Area, Honglai Town
Nan an City, Quanzhou
The People s Republic of China

 Re: INLIF Ltd
 Registration Statement on Form F-3
 Filed January 5, 2026
 File No. 333-292580
Dear Rongjun Xu:

 This is to advise you that we have not reviewed and will not review your
registration
statement.

 Please refer to Rules 460 and 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 Jan Woo at 202-551-3453 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Technology
cc: David B. Manno, Esq.
</TEXT>
</DOCUMENT>

CORRESP
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INLIF LIMITED

December 19, 2024

Via EDGAR

Division of Corporation Finance

Office of Technology

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

    Attention:
    Morgan
Youngwood

    Stephen Krikorian

    Jeff Kauten

    Matthew Derby

    Re:
    INLIF LIMITED

    Registration Statement on Form F-1, as amended

    Initially Filed on May 21, 2024

    File No. 333-279569

Ladies and Gentlemen:

In accordance with Rule 461
of the General Rules and Regulations under the Securities Act of 1933, as amended, INLIF LIMITED hereby requests that the effectiveness
of the above-referenced Registration Statement on Form F-1, as amended, be accelerated to and that the Registration Statement become
effective at 4:00 p.m., Eastern Time, on December 20, 2024, or as soon thereafter as practicable.

    Very truly yours,

    INLIF LIMITED

    By:
    /s/ Rongjun Xu

    Name:
    Rongjun Xu

    Title:
    Chief Executive Director

CORRESP
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INLIF Limited

Via EDGAR

December 19, 2024

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F. Street, NE

Washington, D.C., 20549

    Re:
    INLIF Limited

    Registration Statement on Form F-1, as amended (File No. 333-279569)

    Request for Acceleration of Effectiveness

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and
Regulations under the Securities Act of 1933, as amended (the “Act”), the undersigned hereby joins in the request of INLIF
Limited that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective
at 4:00 p.m., Eastern Time, on December 20, 2024, or as soon thereafter as practicable.

Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned wishes to advise you that there will be distributed
to each underwriter or dealer, who is reasonably anticipated to participate in the distribution of the security, as many copies of the
proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

The undersigned confirms that it has complied
and will continue to comply with, and it has been informed or will be informed by participating dealers that they have complied or will
comply with, Rule 15c2-8 promulgated under the Securities Exchange Act of 1934, as amended, in connection with the above-referenced issue.

[Signature Page Follows]

    Very truly yours,

    AC Sunshine Securities LLC

    By:
    /s/ Ying Cui

    Name:
    Ying Cui

    Title:
    Chief Executive Officer

    cc:
    Laura Hemmann, Esq.

    iTKG Law LLC

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INLIF Limited

October
1, 2024

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Technology

100 F Street, N.E.

Washington, DC 20549

    Attention:
    Morgan Youngwood

    Stephen Krikorian

    Jeff Kauten

    Matthew Derby

    Re:

    INLIF Limited

    Amendment No. 3 to Registration Statement on Form F-1

    Submitted September 24, 2024

    File No. 333-279569

Ladies and Gentlemen:

INLIF Limited (the “Company,”
“we,” or “us”) hereby transmits its response to the letter received from the staff (the “Staff”)
of the U.S. Securities and Exchange Commission (the “Commission”), dated September 27, 2024, regarding its Amendment
No.3 to the Registration Statement on Form F-1 submitted on September 24, 2024. For ease of reference, we have repeated the Commission’s
comment in this response letter and numbered it accordingly. Amendment No. 4 to the Registration Statement on Form F-1 (“Amendment
No. 4 to the Registration Statement”) is filed to accompany this response letter.

Amendment No. 3 to the Registration Statement
on Form F-1

Prospectus Summary

Related Party Transactions, page 111

1. We note that you have provided disclosure
in this section as of June 30, 2024. Please revise to provide disclosure up to the date of the document. Refer to Item 7.B. of Form 20-F.

Response: In response to the Staff’s
comment, we have revised our disclosure on pages 111, 112, and 113 of Amendment No. 4 to the Registration Statement accordingly.

We thank the Staff for its review of the foregoing.
If you have further comments, please do not hesitate to forward them by electronic mail to our counsel, Ying Li at yli@htflawyers.com
or by telephone at 212-530-2206.

    Very truly yours,

    /s/ Rongjun Xu

    Rongjun Xu

    Chief Executive Officer of the Company

    cc:
    Ying Li, Esq.

    Hunter Taubman Fischer & Li LLC

September 27, 2024
Rongjun Xu
Chief Executive Officer
INLIF Limited
No. 88, Hongsi Road
Yangxi New Area, Honglai Town
Nan’an City, Quanzhou
The People’s Republic of China
Re:INLIF Limited
Amendment No. 3 to Registration Statement on Form F-1
Filed September 24, 2024
File No. 333-279569
Dear Rongjun Xu:
            We have reviewed your amended registration statement and have the following comment.
            Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe a comment applies to your facts and circumstances
or do not believe an amendment is appropriate, please tell us why in your response.
            After reviewing any amendment to your registration statement and the information you
provide in response to this letter, we may have additional comments.
Amendment No. 3 to Registration Statement on Form F-1
Related Party Transactions, page 111
1.We note that you have provided disclosure in this section as of June 30, 2024. Please
revise to provide disclosure up to the date of the document. Refer to Item 7.B. of Form
20-F.

September 27, 2024
Page 2
            Please contact Morgan Youngwood at 202-551-3479 or Stephen Krikorian at 202-551-
3488 if you have questions regarding comments on the financial statements and related
matters. Please contact Jeff Kauten at 202-551-3447 or Matthew Derby at 202-551-3334 with
any other questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:Lisa Forcht

United States securities and exchange commission logo
January 29, 2024
Rongjun Xu
Chief Executive Officer
INLIF Limited
No. 88, Hongsi Road
Yangxi New Area, Honglai Town
Nan’an City, Quanzhou
The People’s Republic of China
Re:INLIF Limited
Amendment No. 1 to Draft Registration Statement on Form F-1
Submitted January 16, 2024
CIK No. 0001991592
Dear Rongjun Xu:
            We have reviewed your amended draft registration statement and have the following
comments.
            Please respond to this letter by providing the requested information and either submitting
an amended draft registration statement or publicly filing your registration statement on
EDGAR. If you do not believe a comment applies to your facts and circumstances or do not
believe an amendment is appropriate, please tell us why in your response.
            After reviewing the information you provide in response to this letter and your amended
draft registration statement or filed registration statement, we may have additional
comments. Unless we note otherwise, any references to prior comments are to comments in our
December 4, 2023 letter.
Amendment No. 1 to Draft Registration Statement on Form F-1
Prospectus Summary
Our Corporate Structure, page 1
1.We note your response to prior comment 1.  Please revise to clarify that actions by the
Chinese government to exert more oversight and control over offerings that are conducted
overseas and/or foreign investment in China-based issuers could significantly limit or
completely hinder your ability to offer or continue to offer securities to investors and
cause the value of such securities to significantly decline or be worthless.

 FirstName LastNameRongjun Xu
 Comapany NameINLIF Limited
 January 29, 2024 Page 2
 FirstName LastName
Rongjun Xu
INLIF Limited
January 29, 2024
Page 2
General
2.We note the changes you made to your disclosure appearing on the cover page, Summary
and Risk Factor sections relating to legal and operational risks associated with operating
in China and PRC regulations. It is unclear to us that there have been changes in the
regulatory environment in the PRC since your initial submission on November 6,
2023 warranting revised disclosure to mitigate the challenges you face and related
disclosures. The Sample Letters to China-Based Companies sought specific disclosure
relating to the risk that the PRC government may intervene in or influence your operations
at any time, or may exert control over operations of your business, which could result in a
material change in your operations and/or the value of the securities you are registering
for sale. The Sample Letters also sought specific disclosures relating to uncertainties
regarding the enforcement of laws and that the rules and regulations in China can change
quickly with little advance notice. We do not believe that your revised disclosure
referencing the PRC government’s intent to strengthen its regulatory oversight conveys
the same risk. Please revise or advise.
            Please contact Morgan Youngwood at 202-551-3479 or Stephen Krikorian at 202-551-
3488 if you have questions regarding comments on the financial statements and related
matters. Please contact Jeff Kauten at 202-551-3447 or Matthew Derby at 202-551-3334 with
any other questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:       Lisa Forcht

United States securities and exchange commission logo
December 4, 2023
Rongjun Xu
Chief Executive Officer
INLIF Limited
No. 88, Hongsi Road
Yangxi New Area, Honglai Town
Nan’an City, Quanzhou
The People’s Republic of China
Re:INLIF Limited
Draft Registration Statement on Form F-1
Submitted November 6, 2023
CIK No. 0001991592
Dear Rongjun Xu:
            We have reviewed your draft registration statement and have the following comments.
            Please respond to this letter by providing the requested information and either submitting
an amended draft registration statement or publicly filing your registration statement on
EDGAR. If you do not believe a comment applies to your facts and circumstances or do not
believe an amendment is appropriate, please tell us why in your response.
            After reviewing the information you provide in response to this letter and your amended
draft registration statement or filed registration statement, we may have additional comments.
Draft Registration Statement on Form F-1
Prospectus Summary
Summary of Risk Factors, page 5
1.Please disclose the risk that the Chinese government may intervene or influence your
operations at any time or may exert more control over offerings conducted overseas and/or
foreign investment in China-based issuers, which could result in a material change in your
operations and/or the value of the securities you are registering for sale. Acknowledge any
risks that any actions by the Chinese government to exert more oversight and control over
offerings that are conducted overseas and/or foreign investment in China-based issuers
could significantly limit or completely hinder your ability to offer or continue to offer
securities to investors and cause the value of such securities to significantly decline or be
worthless.

 FirstName LastNameRongjun Xu
 Comapany NameINLIF Limited
 December 4, 2023 Page 2
 FirstName LastNameRongjun Xu
INLIF Limited
December 4, 2023
Page 2
Risk Factors
Risks Relating to Doing Business in the PRC, page 17
2.We note that one or more of your officers or directors are located in China and Hong
Kong. Please revise to include risk factor disclosure as to address the difficulty of bringing
actions against these individuals and enforcing judgments against them.
The PRC government has significant authority to exert influence..., page 19
3.Please disclose the risk that the Chinese government may intervene or influence your
operations at any time, which could result in a material change in your operations and/or
the value of your securities. Also, given recent statements by the Chinese government
indicating an intent to exert more oversight and control over offerings that are conducted
overseas and/or foreign investment in China-based issuers, acknowledge the risk that any
such action could significantly limit or completely hinder your ability to offer or continue
to offer securities to investors and cause the value of such securities to significantly
decline or be worthless. We remind you that, pursuant to federal securities rules, the term
“control” (including the terms “controlling,” “controlled by,” and “under common control
with”) means “the possession, direct or indirect, of the power to direct or cause the
direction of the management and policies of a person, whether through the ownership of
voting securities, by contract, or otherwise.”
Risks Relating to Our Business and Industry, page 25
4.Please add a risk factor regarding your customer concentration and reliance on certain
customers including any uncertainties regarding your relationship with them. In this
regard, we note your disclosure on page 81 that three of your customers accounted for
greater than 10% of total revenues for the six months ended June 30, 2023. Please clarify
the percentage of revenue from each of the identified customers and disclose the terms of
any material agreements with these customers, including the term of the agreements and
any termination provisions.
Risks Relating to this Offering and the Trading Market, page 33
5.Please add a risk factor that discusses the concentration of ownership of your common
stock among your existing officers, directors and principal stockholders.
Management's Discussion and Analysis of Financial Condition and Results of Operations, page
51
6.Please disclose whether you utilize any key metrics or financial measures to evaluate your
business, measure your performance, identify trends affecting your business, establish
budgets, measure the effectiveness of investments in your technology and development
and sales and marketing, and assess your operational efficiencies. Refer to Item 5
Operating and Finance Review and Prospects to Form 20-F.

 FirstName LastNameRongjun Xu
 Comapany NameINLIF Limited
 December 4, 2023 Page 3
 FirstName LastNameRongjun Xu
INLIF Limited
December 4, 2023
Page 3
Liquidity and Capital Resources, page 61
7.Please revise to separately analyze your ability to generate and obtain adequate amounts
of cash to meet your requirements and plans for cash in the long-term (i.e., beyond the
next 12 months). Refer to Item 5.B of Form 20-F.
Management, page 101
8.Please file the consents of Ms. Zhang and Messrs. Zeng and Zhou as exhibits to your
registration statement. Refer to Securities Act Rule 438.
Underwriting
Lock-Up Agreements, page 140
9.Please describe the exceptions to the lock-up agreements with your officers, directors and
principal stockholders.
Consolidated Balance Sheets, page F-26
10.When the caption "Commitments and Contingencies" is included on the balance sheet, the
amount column should be left blank and not indicated with a dash (-) since the dash might
be interpreted to mean that there are neither commitments nor contingent liabilities.
11.We note from your consolidated balance sheets that there are Ordinary shares ($0.01 par
value, 5,000,000 shares authorized, 5,000,000 shares issued and outstanding as of June 30,
2023 and December 31, 2022).  We also note from your disclosures on page 39 and
elsewhere in the filing that there are 300,000 of your Ordinary Shares that are issued and
outstanding as of the date of this prospectus. Explain how you considered the guidance in
SAB Topic 4C.
Consolidated Statements of Cash Flows, page F-29
12.We note that you present "Amount financed from related parties" as net cash (used in)
financing activities.  Please revise your disclosures to separately present the related party
amounts lent to the operating entity and the related party amounts collected from the
operating entity.  In this respect, we note that you separately disclose these amounts in
your related party footnote beginning on page F-47.  We refer you to ASC 230-10-45-7.
Consolidated Financial Statements
Notes to the Consolidated Financial Statements
Note 2. Summary of significant accounting policies
Revenue recognition, page F-34
13.We note that for the years ended December 31, 2022 and 2021, there was no revenue
recognized on a net basis where the Company is acting as an agent.  Please provide us
with your analysis of the principal versus agent considerations.  We refer you to ASC 606-

 FirstName LastNameRongjun Xu
 Comapany NameINLIF Limited
 December 4, 2023 Page 4
 FirstName LastName
Rongjun Xu
INLIF Limited
December 4, 2023
Page 4
10-55-36 through 55-40.
14.Please explain how you account for the one-year warranty services against defects in
materials and workmanship for your customers. In addition, please describe how you are
determining and allocating the transaction price to each performance obligations. Refer to
ASC 606-10-50-20.
Note 10. Short-term bank loans, page F-42
15.You disclose that the short-term bank loan with Industrial and Commercial Bank of China
matures on October 17, 2023.  Please revise your disclosures to clarify whether the short-
term bank loan is past due as of the date of this prospectus.
General
16.Please supplementally provide us with copies of all written communications, as defined in
Rule 405 under the Securities Act, that you, or anyone authorized to do so on your behalf,
present to potential investors in reliance on Section 5(d) of the Securities Act, whether or
not they retain copies of the communications.
            Please contact Morgan Youngwood at 202-551-3479 or Stephen Krikorian at 202-551-
3488 if you have questions regarding comments on the financial statements and related
matters. Please contact Marion Graham at 202-551-6521 or Jeff Kauten at 202-551-3447 with
any other questions.
Sincerely,
Division of Corporation Finance
Office of Technology