TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo November 15, 2022 Lingyi Kong Chief Executive Officer Erayak Power Solution Group Inc. No. 528, 4th Avenue Binhai Industrial Park Wenzhou, Zhejiang Province People's Republic of China 325025 Re: Erayak Power Solution Group Inc. Amendment No. 6 to Registration Statement on Form F-1 Filed October 27, 2022 File No. 333-262292 Dear Lingyi Kong: 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. Amendment No. 6 to Registration Statement on Form F-1 filed October 27, 2022 Risk Factors, page 22 1. 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. To the extent this is a material risk for an investor in this offering, please revise to include a separate risk factor addressing the potential for rapid and substantial price volatility 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 Lingyi Kong Erayak Power Solution Group Inc. November 15, 2022 Page 2 condition or prospects, making it difficult for prospective investors to assess the rapidly changing value of your stock. You may contact Heather Clark, Staff Accountant, at 202-551-3624 or Andrew Blume, Senior Accountant, at 202-551-3254 if you have questions regarding comments on the financial statements and related matters. Please contact Thomas Jones, Staff Attorney, at 202-551-3602 or Asia Timmons-Pierce, Special Counsel, at 202-551-3754 with any other questions. Sincerely, FirstName LastNameLingyi Kong Division of Corporation Finance Comapany NameErayak Power Solution Group Inc. Office of Manufacturing November 15, 2022 Page 2 cc: William S. Rosenstadt, Esq. FirstName LastName