Dominari Securities LLC

725 Fifth Avenue, 23rd Floor

New York, NY 10022

March 24, 2025

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Charles Eastman Hugh West Jenny O'Shanick Jennifer Angelini

Re:	WF Holding Limited
	Registration Statement on Form F-1, as amended
	File No. 333-282294

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), the undersigned representative of the underwriters of the offering hereby join in the request of WF Holding Limited (the “Company”) that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:30 p.m., Eastern Time, on March 26, 2025, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Bevilacqua PLLC, requests by telephone that such Registration Statement be declared effective.

Pursuant to Rule 460 of the Act, please be advised that there will be distributed to each underwriter or dealer, who is reasonably anticipated to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

The undersigned advises that the several underwriters have complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

Very truly yours,
Dominari Securities LLC
as representatives of the several underwriters
By:	/s/ Eric Newman
Name:	Eric Newman
Title:	Executive Vice President, Global Head of Investment Banking