HWH International Inc.
4800 Montgomery Lane, Suite 210
Bethesda, MD 20814
Tel: 1-301-971-3955
December 19, 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 |
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:30 p.m., Eastern Time on December 19, 2024, or as soon thereafter as practicable.
Please contact Jesse L. Blue, Esq. of Sichenzia Ross Ference Carmel LLP at (516) 668-4553, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
| Very truly yours, | ||
| HWH International Inc. | ||
| By: | /s/ John Thatch | |
| John Thatch | ||
| Chief Executive Officer | ||