December 12, 2024
VIA EDGAR
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, NE
Washington, D.C. 20549
| Re: | HWH International Inc. |
Registration Statement on Form S-1, as amended
File Number 333-282567
WITHDRAWAL OF ACCELERATION REQUEST
Ladies and Gentlemen:
Reference is made to our letter, filed as correspondence via EDGAR on December 11, 2024, in which we, as representative of the placement agents of for the above-captioned proposed offering, joined the Company’s request for acceleration of the effective date of the above-referenced Registration Statement for December 11, 2024 at 4:30 p.m., Eastern Time. The Company is no longer requesting that such Registration Statement be declared effective at this time, and we hereby formally withdraw our request for acceleration of the effective date.
| SINCERELY, | ||
| D. BORAL CAPITAL LLC | ||
| By: | /s/ Philip Wiederlight | |
| Name: | Philip Wiederlight | |
| Title: | Chief Operating Officer | |