<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
                                                            August 26, 2024

Chee Hoong Lew
Chief Executive Officer
WF Holding Limited
Lot 3893, Jalan 4D
Kg. Baru Subang
Seksyen U6, 40150 Shah Alam, Selangor, Malaysia

       Re: WF Holding Limited
           Amendment No. 2 to Draft Registration Statement on Form F-1
           Submitted August 15, 2024
           CIK No. 0001980210
Dear Chee Hoong Lew:

     We have reviewed your amended draft registration statement and have the
following
comments.

        Please respond to this letter by providing the requested information
and either submitting
an amended draft registration statement or publicly filing your registration
statement on EDGAR.
If you do not believe a comment applies to your facts and circumstances or do
not believe an
amendment is appropriate, please tell us why in your response.

        After reviewing the information you provide in response to this letter
and your amended
draft registration statement or filed registration statement, we may have
additional
comments. Unless we note otherwise, any references to prior comments are to
comments in our
July 26, 2024 letter.

Amendment No. 2 to Draft Registration Statement on Form F-1
Principal Shareholders, page 59

1.     We note your revised footnote 4 that Lew Capital Private Limited holds
9,062,400
       ordinary shares of your company. However, we also note your revised
footnote 6 that Lew
       Capital Private Limited holds 8,807,400 ordinary shares of your company.
Please revise
       to resolve this discrepancy. In addition, please disclose in an
appropriate location the
       family relationship between Chee Hoong Lew and Chee Seong Lew.
 August 26, 2024
Page 2
Related Party Transactions, page 60

2.     We note your revisions to bullets 7 and 8 in response to prior comment
6. Please also
       revise bullets 1 through 4 to provide the information as of the date of
the document. Refer
       to Item 7.B of Form 20-F.

       Please contact Charles Eastman at 202-551-3794 or Hugh West at
202-551-3872 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Jenny O'Shanick at 202-551-8005 or Jennifer Angelini at 202-551-3047
with any other
questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of
Manufacturing
cc:   Kevin (Qixiang) Sun
</TEXT>
</DOCUMENT>
