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                             January 20, 2023

       Kam Pang Chim
       Chief Financial Officer
       Nature Wood Group Ltd
       Avenida da Amizade no. 1287
       Chong Fok Centro Comercial, 13 E
       Macau S.A.R

                                                        Re: Nature Wood Group
Ltd
                                                            Amendment No. 1 to
Draft Registration Statement on Form F-1
                                                            Submitted January
3, 2023
                                                            CIK No. 0001948294

       Dear Kam Pang Chim:

             We have reviewed your amended draft 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 providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. 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 the information you provide in response to these
comments and your
       amended draft registration statement or filed registration statement, we
may have additional
       comments.

       Amendment No. 1 to DRS F-1 filed January 3, 2023

       Report of Independent Registered Accounting Firm , page F-2

   1.                                                   Please request that
your auditor provide, and amend your filing to include, a properly
                                                        dated report.
 Kam Pang Chim
FirstName  LastNameKam
Nature Wood   Group Ltd Pang Chim
Comapany
January 20,NameNature
            2023       Wood Group Ltd
January
Page 2 20, 2023 Page 2
FirstName LastName
       You may contact Mindy Hooker at 202-551-3732 or Melissa Gilmore at
202-551-3777 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Eranga Dias at 202-551-8107 or Jay Ingram at 202-551-3397 with any
other questions.



                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of
Manufacturing