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                            December 21, 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. 6 to
Registration Statement on Form F-1
                                                            Filed December 2,
2022
                                                            File No. 333-265730

       Dear Pui Lung 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
November 25, 2022 letter.

       Form F-1

       General

   1.                                                   We note your response
to comment 2. Please ensure your disclosure is consistent with
                                                        your underwriting
agreement. Also add similar revisions to the prospectus cover page for
                                                        the resale offering.
   2.                                                   We note recent
instances of extreme stock price run-ups followed by rapid price declines
                                                        and stock price
volatility seemingly unrelated to company performance following a
                                                        number of recent
initial public offerings, particularly among companies with relatively
                                                        smaller public floats.
Please revise to include a separate risk factor addressing the
 Pui Lung Ho
WANG & LEE GROUP, Inc.
December 21, 2022
Page 2
      potential for rapid and substantial price volatility and any known
factors particular to your
      offering that may add to this risk and discuss the risks to investors
when investing in stock
      where the price is changing rapidly. Clearly state that such volatility,
including any stock-
      run up, may be unrelated to your actual or expected operating performance
and financial
      condition or prospects, making it difficult for prospective investors to
assess the rapidly
      changing value of your stock.
        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 Brigitte Lippmann at
202-551-3713
with any other questions.



                                                            Sincerely,
FirstName LastNamePui Lung Ho
                                                            Division of
Corporation Finance
Comapany NameWANG & LEE GROUP, Inc.
                                                            Office of Real
Estate & Construction
December 21, 2022 Page 2
cc:       Benjamin Tan, Esq.
FirstName LastName