CORRESP 1 filename1.htm

WORK Medical Technology Group LTD

August 20, 2024

Via EDGAR

Division of Corporation Finance

Office of Industrial Applications and Services

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

Attention:	Michael Fay
	Daniel Gordon Juan Grana Katherine Bagley

	Re:	WORK Medical Technology Group LTD
		Registration Statement on Form F-1, as amended
		Initially Filed on April 27, 2023
		File No. 333-271474

Ladies and Gentlemen:

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, WORK Medical Technology Group LTD hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-1, as amended, be accelerated to and that the Registration Statement become effective at 4:30 p.m., Eastern Time, on August 22, 2024, or as soon thereafter as practicable.

	Very truly yours,
	WORK Medical Technology Group LTD
	By:	/s/ Shuang Wu
		Name:	Shuang Wu
		Title:	Chief Executive Director