<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>SCHEDULE 13G</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <!-- Field: Pseudo-Tag; ID: Name; Data: Lew Capital Private Ltd -->
          <cik>0002068914</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <securitiesClassTitle>Ordinary Shares, par value $0.00005</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>03/31/2025</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0001980210</issuerCik>
        <issuerName>WF HOLDING LIMITED</issuerName>
        <issuerCusip>G9627R107</issuerCusip>
        <issuerPrincipalExecutiveOfficeAddress>
          <com:street1>Lot 3893, Jalan 4D, Kg</com:street1>
          <com:street2>Baru Subang, Seksyen U6</com:street2>
          <com:city>Shah Alam, Selangor</com:city>
          <com:stateOrCountry>N8</com:stateOrCountry>
          <com:zipCode>40150</com:zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(d)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>


      <reportingPersonName>Lew Capital Private Limited</reportingPersonName>
      <citizenshipOrOrganization>D8</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>15853320.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>15853320.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>15853320.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>62.9</classPercent>
      <typeOfReportingPerson>CO</typeOfReportingPerson>
      <comments>The response to Row 11 above is based on 25,190,000 ordinary shares of the Issuer outstanding as of May 15, 2025.</comments>
    </coverPageHeaderReportingPersonDetails>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>Chee Hoong Lew</reportingPersonName>
      <citizenshipOrOrganization>N8</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>17203320.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>17203320.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>17203320.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>68.3</classPercent>
      <typeOfReportingPerson>IN</typeOfReportingPerson>
      <comments>The number of shares stated above includes 15,853,320 ordinary shares held by Lew Capital Private Limited and 1,350,000 ordinary shares held by LYC Capital Private Limited. The response to Row 11 above is based on 25,190,000 ordinary shares of the Issuer outstanding as of May 15, 2025.</comments>
    </coverPageHeaderReportingPersonDetails>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>Chee Seong Lew</reportingPersonName>
      <citizenshipOrOrganization>N8</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>15853320.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>15853320.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>15853320.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>62.9</classPercent>
      <typeOfReportingPerson>IN</typeOfReportingPerson>
      <comments>The number of shares stated above includes 15,853,320 ordinary shares held by Lew Capital Private Limited. The response to Row 11 above is based on 25,190,000 ordinary shares of the Issuer outstanding as of May 15, 2025.</comments>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>WF HOLDING LIMITED</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>Lot 3893, Jalan 4D, Kg. Baru Subang, Seksyen U6, 40150 Shah Alam, Selangor, Malaysia</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>This statement is being jointly filed by Lew Capital Private Limited ("Lew Capital"), Chee Hoong Lew, an individual, and Chee Seong Lew, an individual (each, a "Reporting Person").</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>The principal business address of each Reporting Person is Lot 3893, Jalan 4D, Kg. Baru Subang, Seksyen U6, 40150 Shah Alam, Selangor, Malaysia.</principalBusinessOfficeOrResidenceAddress>
        <citizenship>Lew Capital was organized in the British Virgin Islands.

Chee Hoong Lew and Chee Seong Lew are citizens of Malaysia.</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>Y</notApplicableFlag>
      </item3>
      <item4>
        <amountBeneficiallyOwned>Lew Capital is the record holder of 15,853,320 ordinary shares of the Issuer. Chee Hoong Lew and Chee Seong Lew are the Directors of Lew Capital and share voting and dispositive power over the shares held by it. Each of Chee Hoong Lew and Chee Seong Lew disclaims beneficial ownership of such shares except to the extent of his pecuniary interest, if any, in such shares.

Chee Hoong Lew may also be deemed to be an indirect beneficial owner of 1,350,000 ordinary shares held directly by LYC Capital Private Limited, a company of which Yew Chean Lim, the mother of Chee Hoong Lew, is the sole member and director. Chee Hoong Lew disclaims beneficial ownership of such shares except to the extent of his pecuniary interest, if any, in such shares.</amountBeneficiallyOwned>
        <classPercent>See Row 11 of the cover page for each Reporting Person.</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>See Rows 5-8 of the cover page for each Reporting Person</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>See Rows 5-8 of the cover page for each Reporting Person</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>See Rows 5-8 of the cover page for each Reporting Person</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>See Rows 5-8 of the cover page for each Reporting Person</sharedPowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <notApplicableFlag>Y</notApplicableFlag>
      </item5>
      <item6>
        <notApplicableFlag>Y</notApplicableFlag>
      </item6>
      <item7>
        <notApplicableFlag>Y</notApplicableFlag>
      </item7>
      <item8>
        <notApplicableFlag>Y</notApplicableFlag>
      </item8>
      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>Y</notApplicableFlag>
      </item10>
    </items>
    <exhibitInfo>Exhibit 1 - Joint Filing Agreement</exhibitInfo>
    <signatureInformation>
      <reportingPersonName>Lew Capital Private Limited</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Chee Hoong Lew</signature>
        <title>Chee Hoong Lew, Director</title>
        <date>05/19/2025</date>
      </signatureDetails>
    </signatureInformation>
    <signatureInformation>
      <reportingPersonName>Chee Hoong Lew</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Chee Hoong Lew</signature>
        <title>Chee Hoong Lew</title>
        <date>05/19/2025</date>
      </signatureDetails>
    </signatureInformation>
    <signatureInformation>
      <reportingPersonName>Chee Seong Lew</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Chee Song Lew</signature>
        <title>Chee Song Lew</title>
        <date>05/19/2025</date>
      </signatureDetails>
    </signatureInformation>
  </formData>

</edgarSubmission>
