HWH International Inc.
4800 Montgomery Lane, Suite 210
Bethesda, MD 20814
Tel: 1-301-971-3955
December 12, 2024
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F. Street, N.E.
Washington, D.C. 20549
Attention: Mr. Scott Anderegg
Re: HWH International Inc. Registration Statement on Form S-1 File No. 333-282567 Withdrawal Request for Acceleration |
Ladies and Gentlemen:
We hereby request the withdrawal of our request for acceleration, dated December 10, 2024, of the effective date of the Registration Statement on Form S-1, as amended (File No. 333-282567) that was requested to become effective at 4:30 p.m. Eastern Time, on December 11, 2024, or as soon thereafter as practicable. We hereby respectfully withdraw this acceleration request at this time.
Should any member of the staff of the Commission have any questions or comments with respect to this request, please contact our counsel, Sichenzia Ross Ference Carmel LLP, attention: Darrin M. Ocasio, Esq. at (917) 848-6325.
| Very truly yours, | ||
| HWH International Inc. | ||
| By: | /s/ John Thatch | |
| John Thatch | ||
| Chief Executive Officer | ||