June 6, 2024
Attention:
Ms. Eiko Yaoita Pyles
Ms. Anne McConnell
Ms. Jenny O’Shanick
Mr. Evan Ewing
Division of Corporation Finance
Office of Finance
U.S. Securities and Exchange Commission
100 F Street, N.E. Washington, D.C. 20549
Re: | MKDWELL Tech Inc. (CIK No. 0001991332) |
Registration Statement on Form F-4 (Registration No. 333-277785) |
Dear Ladies and Gentlemen,
Pursuant to Rule 461 of Regulation C (“Rule 461”) promulgated under the Securities Act of 1933, as amended, MKDWELL Tech Inc. (the “Company”) hereby requests that the effectiveness of the above-referenced registration statement on Form F-4, as amended (the “F-4 Registration Statement”), be accelerated to, and that the F-4 Registration Statement become effective at, 10:00 a.m., Eastern Time on June 10, 2024, or as soon thereafter as practicable.
If there is any change in the acceleration request set forth above, the Company will promptly notify you of the change, in which case the Company may be making an oral request for acceleration of the effectiveness of the F-4 Registration Statement in accordance with Rule 461. Such request may be made by an executive officer of the Company or by any attorney from the Company’s U.S. counsel, Sichenzia Ross Ference Carmel LLP.
Very truly yours, | ||
MKDWELL Tech Inc. | ||
By: | /s/ Ming-Chia Huang | |
Name: | Ming-Chia Huang | |
Title: | Director and Chief Executive Officer |