Evergreen Corporation
15-04, The Pinnacle
Persiaran Lagoon, Bandar Sunway
Petaling Jaya, Selangor, Malaysia
February 4, 2022
VIA EDGAR & TELECOPY
Division of Corporation Finance
Office of Trade and Services
U.S. Securities & Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| RE: | Evergreen Corporation (the “Company”) | |
| Registration Statement on Form S-1 | ||
| (File No. 333-262109) (the “Registration Statement”) | ||
Ladies and Gentlemen:
The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that such Registration Statement will become effective as of 4:00 p.m. EST on February 8, 2022, or as soon thereafter as practicable.
| Very truly yours, | ||
| Evergreen Corporation | ||
| By: | /s/ Liew Choon Lian | |
| Name: | Liew Choon Lian | |
| Title: | Chief Executive Officer | |
