Linkage Global Inc
December 13, 2023
Via EDGAR
Division of Corporation Finance
Office of Trade & Services
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C., 20549
| Attention: | Rucha Pandit |
| Dietrich King |
| Re: | Linkage Global Inc |
| Registration Statement on Form F-1, as amended | |
| Initially Filed on September 1, 2023 | |
| File No. 333-274326 |
Ladies and Gentlemen:
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Linkage Global Inc 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 4:30 p.m., Eastern Time, on December 18, 2023, or as soon thereafter as practicable.
| Very truly yours, | |||
| Linkage Global Inc | |||
| By: | /s/ Zhihua Wu | ||
| Name: | Zhihua Wu | ||
| Title: | Chief Executive Officer | ||