GUARDFORCE AI CO., LIMITED
10 Anson Road, #28-01 International Plaza
Singapore 079903
January 3, 2022
Via EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Attn: Taylor Beech
Re: | Guardforce AI Co., Limited (the “Company”) | |
Registration Statement on Form F-3 | ||
File No. 333-261881 (the “Registration Statement”) |
Dear Ms. Beech:
In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request the acceleration of the effective date of the above-referenced Registration Statement of Guardforce AI Co., Limited (the “Company”) so that it will become effective at 4:00 p.m., Eastern Time, on Wednesday, January 5, 2022, or as soon thereafter as practicable.
Please contact Louis A. Bevilacqua, Esq. of Bevilacqua PLLC, U.S. counsel of the Company, at (202) 869-0888, ext. 100. to provide notice of effectiveness, or if you have any questions or concerns regarding the foregoing.
Very truly yours, | ||
Guardforce AI Co., Limited | ||
By: | /s/ Lei Wang | |
Name: | Lei Wang | |
Title: | Chief Executive Officer |
cc: Louis A. Bevilacqua, Esq.