0001731122-24-002015.txt : 20250124 0001731122-24-002015.hdr.sgml : 20250124 20241220150846 ACCESSION NUMBER: 0001731122-24-002015 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20241220 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WF International Ltd. CENTRAL INDEX KEY: 0001979610 STANDARD INDUSTRIAL CLASSIFICATION: CONSTRUCTION SPECIAL TRADE CONTRACTORS [1700] ORGANIZATION NAME: 05 Real Estate & Construction IRS NUMBER: 000000000 STATE OF INCORPORATION: E9 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: NO. 1110 11TH FL STREET 2: UNIT 1 BLDG 7 NO. 477 WANXING RD CITY: CHENGDU STATE: F4 ZIP: 000000 BUSINESS PHONE: 8602886210882 MAIL ADDRESS: STREET 1: NO. 1110 11TH FL STREET 2: UNIT 1 BLDG 7 NO. 477 WANXING RD CITY: CHENGDU STATE: F4 ZIP: 000000 CORRESP 1 filename1.htm

December 20, 2024

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re:	WF International Limited
	Registration Statement on Form F-1
	Initially filed on November 8, 2023, as amended

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), The Benchmark Company, LLC, as representatives of the underwriters of the offering, hereby join the request of WF International Limited that the effective date of the above-referenced Registration Statement on Form F-1 be declared effective at 4:00 p.m. (Washington, D.C. time) on December 20, 2024, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Ellenoff Grossman & Schole LLP, request by telephone that such Registration Statement be declared effective.

In connection with this acceleration request and pursuant to Rule 460 under the Securities Act, please be advised that there will be distributed to each underwriter or dealer, who is reasonably anticipated to be invited to participate in the distribution of the securities, as many copies, as well as “e-red” copies of the preliminary prospectus, as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

The undersigned confirm that they have complied with and will continue to comply with, and they have been informed or will be informed by participating dealers that they have complied with or will comply with, Rule 15c2-8 promulgated under the Securities Exchange Act of 1934, as amended, in connection with the above-referenced issue.

	Sincerely,

	The Benchmark Company, LLC

	By:	/s/ Michael Jacobs
	Name:	Michael Jacobs
	Title:	Managing Director, Head of Equity Capital Markets