0001493152-24-006009.txt : 20240314 0001493152-24-006009.hdr.sgml : 20240314 20240213140913 ACCESSION NUMBER: 0001493152-24-006009 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20240213 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Wetouch Technology Inc. CENTRAL INDEX KEY: 0001826660 STANDARD INDUSTRIAL CLASSIFICATION: COMPUTER PERIPHERAL EQUIPMENT, NEC [3577] ORGANIZATION NAME: 06 Technology IRS NUMBER: 204080330 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: NO.29, THE THIRD MAIN AVENUE STREET 2: SHIGAO TOWN, RENSHOU COUNTY CITY: MEISHAN CITY, SICHUAN STATE: F4 ZIP: 620000 BUSINESS PHONE: (646) 861-7891 MAIL ADDRESS: STREET 1: C/O 500 FIFTH AVE STREET 2: SUITE 938 CITY: NEW YORK STATE: NY ZIP: 10110 CORRESP 1 filename1.htm

WETOUCH TECHNOLOGY INC.

No. 29, Third Main Avenue

Shigao Town, Renshou County

Meishan, Sichuan, 620500 China

February 13, 2024

VIA EDGAR

Division of Corporation Finance

Office of Technology

U.S. Securities & Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Attention:		Ms. Aliya Ishmukhamedova
		Mr. Jeff Kauten

RE:	Wetouch Technology Inc. (the “Company”)
	Registration Statement on Form S-1 (File No. 333-270726) (the “Registration Statement”)

Ladies and Gentlemen:

The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that such Registration Statement will become effective as of 4:30 p.m. Eastern time on February 14, 2024, or as soon thereafter as practicable.

[Signature page follows]

	Very truly yours,

	WETOUCH TECHNOLOGY INC.

	By:	/s/ Zongyi Lian
	Name:	Zongyi Lian
	Title:	President and Chief Executive Officer

Cc:	Liang Shih, Esq.
	The Crone Law Group P.C.