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CORRESP
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 filename1.htm

 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)

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 May 20, 2026

Chun-Kai Wang
Chief Executive Officer
OBOOK Holdings Inc.
9F., No. 28, Wencheng Rd., Beitou Dist.,
Taipei City 112, Taiwan, Republic of China

 Re: OBOOK Holdings Inc.
 Registration Statement on Form F-1
 Filed May 14, 2026
 File No. 333-295892
Dear Chun-Kai Wang:
 This is to advise you that we have not reviewed and will not review your
registration
statement.
 Please refer to Rule 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 Jeff Kauten at 202-551-3447 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of
Technology
cc: Chin-Yang Lin
</TEXT>
</DOCUMENT>