ZKGC New Energy Ltd.
12 Xinxiangdi Jiari
Laocheng Town, Chengmai County, Hainan Province 571924
People’s Republic of China
June 8, 2022
Via EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attention: Patrick Fullem
| Re: | ZKGC New Energy Ltd. | |
| Amendment No. 4 to Registration Statement on Form F-1 | ||
| Filed June 1, 2022 | ||
| File No. 333-262334 |
Acceleration Request
| Requested Date: | June 10, 2022 | |
| Requested Time: | 12:00 PM Eastern Time |
Mr. Fullem:
The undersigned, ZKGC New Energy Ltd., respectfully requests that the effective date of its Pre-Effective Amendment No. 4 to Registration Statement on Form F-1, as above-captioned, be accelerated, and that such Registration Statement be permitted to become effective at 12:00 P.M. Eastern Time on June 10, 2022 or as soon thereafter as possible.
ZKGC New Energy Ltd. hereby authorizes Robert Brantl, counsel for ZKGC New Energy Ltd., to orally modify or withdraw this request for acceleration.
Respectfully submitted
| /s/ Liao Jinqi | |
| Liao Jinqi | |
| Chief Executive Officer |
