October 8, 2024

Aiden Lee Ping Wei
Chief Executive Officer
GRAPHJET TECHNOLOGY
Lot 3895, Lorong 6D, Kampung Baru Subang
Seksyen U6, 40150 Shah Alma
Selangor, Malaysia

       Re: GRAPHJET TECHNOLOGY
           Registration Statement on Form S-1
           Filed on October 3, 2024
           File No. 333-282490
Dear Aiden Lee Ping Wei:

       This is to advise you that we have not reviewed and will not review your
registration
statement.

        Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

       Please contact Bradley Ecker at 202-551-4985 with any questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of
Manufacturing