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                              August 23, 2022

       Pui Lung Ho
       Chief Executive Officer
       WANG & LEE GROUP, Inc.
       5/F Wing Tai Factory Building
       3 Tai Yip Street, Kwun Tong,
       Kowloon, Hong Kong

                                                        Re: WANG & LEE GROUP,
Inc.
                                                            Amendment No. 1 to
Registration Statement on Form F-1
                                                            Filed August 8,
2022
                                                            File No. 333-265730

       Dear Mr. Ho:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our July
22, 2022 letter.

       Amendment No. 1 to Registration Statement on Form F-1 filed August 8,
2022

       General

   1.                                                   We note your response
to prior comment 1 and reissue the comment in part. Please
                                                        include a statement in
your prospectus that the legal and operational risks of operating in
                                                        China also apply to
businesses operating in Hong Kong and Macau.
   2.                                                   We note your response
to prior comment 2 and we reissue the comment, as your response
                                                        letter only addresses
PRC laws and regulations. Please add disclosure on the cover page
                                                        and, if applicable, to
the risk factors regarding data security or anti-monopoly concerns
 Pui Lung Ho
WANG & LEE GROUP, Inc.
August 23, 2022
Page 2
      in Hong Kong or Macau and the impact on the company's ability to conduct
its business,
      accept foreign investments, or list on a U.S. or foreign exchange.
Dilution, page 51

3.    We note your response to prior comment 7. It appears that the actual net
tangible book
      value of the Company was $(0.09) per share. As such, please clarify to us
why your
      disclosure refers to this as your pro forma as adjusted net tangible book
value as of
      December 31, 2021.
        You may contact William Demarest at 202-551-3432 or Isaac Esquivel at
202-551-
3395 if you have questions regarding comments on the financial statements and
related
matters. Please contact Isabel Rivera at 202-551-3518 or Jeffrey Gabor at
202-551-2544 with
any other questions.



                                                          Sincerely,
FirstName LastNamePui Lung Ho
                                                          Division of
Corporation Finance
Comapany NameWANG & LEE GROUP, Inc.
                                                          Office of Real Estate
& Construction
August 23, 2022 Page 2
cc:       Benjamin Tan
FirstName LastName