Semilux International Ltd.
4F., No. 32, Keya Rd., Daya Dist.
Central Taiwan Science Park
Taichung City 42881
Taiwan
VIA EDGAR
January 10, 2024
U.S. Securities & Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, NE
Washington, D.C. 20549
Attn: Jay Ingram
Re: | Semilux International Ltd. Registration Statement on Form F-4, as amended (File No. 333- 275857) (the “Registration Statement”) |
Dear Mr. Ingram:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned registrant, Semilux International Ltd., hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 9:00 a.m. Eastern Standard Time on Friday, January 12, 2024, or as soon as thereafter practicable.
Very truly yours, | ||
SEMILUX INTERNATIONAL LTD. | ||
By: | /s/ Yung-Peng Chang | |
Name: | Yung-Peng Chang | |
Title: | Chairman of the Board, Director and Co-Chief Executive Officer |
cc: |
Ross Law Group, PLLC Landi Law Firm White & Case LLP |