HW Electro Co., Ltd.
301, Aomi 2-chome 7-4 the
SOHO, Koto-ku, Tokyo
135-0064, Japan
April 26, 2024
VIA EDGAR – FORM RW
Division of Corporation Finance
Office of Manufacturing
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C., 20549
| Attention: | Jay Ingram |
Evan Ewing
| Re: | HW Electro Co., Ltd. |
Rule 477 Application for Withdrawal
Registration Statement on Form F-1
Filed on November 8, 2023
File No. 333-275413
Ladies and Gentlemen:
Pursuant to Rule 477 under the Securities Act of 1933 (the “Act”), HW Electro Co., Ltd. (the “Company”) respectfully requests the immediate withdrawal of its Registration Statement on Form F-1 (File No. 333-275413) initially filed with the Securities and Exchange Commission (the “Commission”) on November 8, 2023, together with all exhibits, amendments and post-effective amendments thereto (the “Registration Statement”), with such application to be approved effective as of the date hereof or at the earliest practical date thereafter. The Company is withdrawing the Registration Statement because it no longer plans to consummate the offering described in the Registration Statement. The undersigned represents that no securities were sold in connection with the Registration Statement.
The Company also acknowledges that no refund will be made for fees paid to the Commission in connection with filing of the Registration Statement. However, the Company requests, in accordance with Rule 457(p) under the Act that all fees paid to the Commission in connection with the filing of the Registration Statement be credited to the Company’s account to be offset against the filing fee for any future registration statement or registration statements.
If you have any questions regarding the foregoing, please contact our counsel at Hunter Taubman Fischer & Li LLC, Ying Li, Esq. at 212-530-2206.
| Very truly yours, | ||
| HW Electro Co., Ltd. | ||
| By: | /s/ Weicheng Hsiao | |
| Weicheng Hsiao | ||
| Chief Executive Officer | ||
| cc: | Ying Li, Esq. |
Hunter Taubman Fischer & Li LLC