HW Electro Co., Ltd.
December 27, 2023
Via Edgar
Division of Corporation Finance
Office of Manufacturing
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C., 20549
| Attention: | Andrew Blume |
| SiSi Cheng | |
| Eranga Dias | |
| Asia Timmons-Pierce |
| Re: | HW Electro Co., Ltd. |
| Registration Statement on Form F-1, as amended | |
| Initially Filed on November 8, 2023 | |
| File No. 333-275413 |
Ladies and Gentlemen:
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, HW Electro Co., Ltd. hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-1, as amended (the “Registration Statement”), be accelerated to and that the Registration Statement become effective at 4:00 p.m., Eastern Time, on December 29, 2023, or as soon thereafter as practicable.
| Very truly yours, | |||
| HW Electro Co., Ltd. | |||
| By: | /s/ Weicheng Hsiao | ||
| Name: | Weicheng Hsiao | ||
| Title: | Representative Director and Chief Executive Officer | ||