Company: STAK
Filing Date: 2025-02-24
Form Type: CORRESP
Source: 0001493152-25-007957
Chunk: 0

Company: STAK Inc.
Filing Date: 2025-02-24
Form: CORRESP
Chunk 0
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<div align='center'>STAK INC.

Building 11, 8th Floor, No. 6 Beitanghe East Road,

Tianning District, Changzhou, Jiangsu,

People’s Republic of China, 213000</div>

February 24, 2025

VIA EDGAR & TELECOPY
Attn: Lauren Pierce
Division of Corporation Finance

Office of Technology
U.S. Securities & Exchange Commission

100 F Street, NE

Washington, D.C. 20549

| RE: | STAK                                          
 INC. (the “Company”)                          |
|     | Registration                                  
 Statement on Form F-1                         |
|     | -File                                         
 No. 333-283258) (the “Registration Statement” |

Dear Ms. Pierce:

The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that such Registration Statement will become effective as of 5:00 p.m. on February 25, 2025, or as soon thereafter as practicable.

The Company hereby acknowledges that:

| ● | Should                                                                                                                                   
 the Securities and Exchange Commission (the “Commission”) or the Staff, acting pursuant to delegated authority, declare                  
 the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration       
 Statement;                                                                                                                               |
| ● | The                                                                                                                                      
 action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective,        
 does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; 
 and                                                                                                                                      |
| ● | The                                                                                                                                      
 Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission    
 or any person under the federal securities laws of the United States.                                                                    |

If there is any change in the acceleration request set forth above, the Company will promptly notify you of the change, in which case the Company may be making an oral request of acceleration of the effectiveness of the Registration Statements in accordance with Rule 461 of Regulation C. Such request may be made by an executive officer of the Company or by any attorney from the Company’s U.S. counsel, Loeb & Loeb LLP.

<div align='center'>[Signature page follows]</div>

| Very         
 truly yours, |                         |
| STAK         
 INC.         |                         |
| By:          | /