February 13, 2024

VIA EDGAR

Division of Corporation Finance

Office of Technology

U.S. Securities & Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Attention:	Ms. Aliya Ishmukhamedova
	Mr. Jeff Kauten

Re: WETOUCH TECHNOLOGY INC.
Registration Statement on Form S-1, as amended
File No. 333-270726

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), the undersigned hereby join in the request of Wetouch Technology Inc. that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:30 p.m., Eastern Time, on February 14, 2024, or as soon thereafter as practicable.

Pursuant to Rule 460 of the General Rules and Regulations under the Act, please be advised that there will be distributed to each underwriter or dealer, who is reasonably anticipated to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

The undersigned advise that they have complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

[Signature Page Follows]

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Very truly yours,
As representatives of the underwriters
WESTPARK CAPITAL, INC.
By:	/s/ Jason Stern
Name:	Jason Stern
Title:	Chief Operating Officer
CRAFT CAPITAL MANAGEMENT LLC
By:	/s/ Stephen Kiront
Name:	Stephen Kiront
Title:	Chief Operating Officer

[Signature Page to Underwriters’ Acceleration Request Letter]

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