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                            September 9, 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. 2 to
Registration Statement on Form F-1
                                                            Filed August 29,
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
August 23, 2022 letter.

       Amendment No. 2 to Registration Statement on Form F-1 filed August 29,
2022

       General

   1.                                                   We note your additional
disclosure in response to prior comment 1. We note that the
                                                        cover page now contains
the following statements: "Hence, the legal and operational risks
                                                        associated with
operating in the PRC are unlikely to have an impact on the Company's
                                                        operations in Hong
Kong. Despite the foregoing, the legal and operational risks of
                                                        operating in China also
apply to businesses operating in Hong Kong and Macau." Please
                                                        reconcile these two
contradictory statements and conform your disclosure throughout your
                                                        prospectus as needed.
 Pui Lung Ho
WANG & LEE GROUP, Inc.
September 9, 2022
Page 2
2.    Please update your discussion of the Holding Foreign Companies
Accountable
      Act by disclosing that on August 26, 2022, the Public Company Accounting
Oversight
      Board (PCAOB) signed a Statement of Protocol with the China Securities
Regulatory
      Commission and the Ministry of Finance of the People's Republic of China,
taking the
      first step toward opening access for the PCAOB to inspect and investigate
registered
      public accounting firms headquartered in mainland China and Hong Kong.
        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
September 9, 2022 Page 2
cc:       Benjamin Tan, Esq.
FirstName LastName