ARMLOGI HOLDING CORP.

January 3, 2025

Via EDGAR

Division of Corporation Finance

Office of Energy & Transportation

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

Attention: Anuja Majmudar

Dear Ms. Majmudar:

On December 31, 2024, we filed a letter with the U.S. Securities and Exchange Commission via EDGAR, requesting, pursuant to Rule 461 under the Securities Act of 1933, as amended, the acceleration of the effective date of the above-referenced Registration Statement on Form S-1 (the “Registration Statement”), so that it may be declared effective at 4:00 p.m., Eastern Time, on January 3, 2025, or as soon thereafter as practicable. We are no longer requesting that such Registration Statement be declared effective at this specific date and time and we hereby formally withdraw such request for acceleration.