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                            August 21, 2023

       Dekui Liu
       Chief Executive Officer
       INNO HOLDINGS INC.
       2465 Farm Market 359 South
       Brookshire, TX 77423

                                                        Re: INNO HOLDINGS INC.
                                                            Amendment No. 1 to
Registration Statement on Form S-1
                                                            Filed August 14,
2023
                                                            File No. 333-273429

       Dear Dekui Liu:

             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 11, 2023 letter.

       Amendment No. 1 to Registration Statement on Form S-1 filed August 14,
2023

       Index to Financial Statements, page F-1

   1.                                                   Please note the
financial statement updating requirements of Rule 8-08 of Regulation S-X.
 Dekui Liu
FirstName LastNameDekui
INNO HOLDINGS     INC. Liu
Comapany
August 21, NameINNO
           2023        HOLDINGS INC.
August
Page 2 21, 2023 Page 2
FirstName LastName
        You may contact SiSi Cheng, Staff Accountant, at 202-551-5004 or Kevin
Woody,
Accounting Branch Chief, at 202-551-3629 if you have questions regarding
comments on the
financial statements and related matters. Please contact Thomas Jones, Staff
Attorney, at 202-
551-3602 or Jay Ingram, Legal Branch Chief, at 202-551-3397 with any other
questions.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of
Manufacturing
cc:      Michael J. Blankenship