Company: FSTWF
Filing Date: 2025-07-22
Form Type: CORRESP
Source: 0001213900-25-066663
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Company: FST Corp.
Filing Date: 2025-07-22
Form: CORRESP
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<div align='center'>Ross Law Group, pllc

1430 Broadway, Suite 1804

New York, NY 10018

United States

+1 212 884 9333</div>

July 22, 2025

Ms. Jenny O’Shanick

Division of Corporation Finance

Office of Manufacturing

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

| Re: | FST Corp.                                             
 Amendment No. 1 to Registration Statement on Form F-1 
 Filed July 8, 2025                                    |
|:----|:------------------------------------------------------|
|     | File No. 333-285391                                   |

Dear Ms. Jenny O’Shanick:

The undersigned, on behalf
of FST Corp. (the “Company”), respectfully submits this correspondence to the staff of the Securities and Exchange Commission
(the “Staff”) in response to its letter dated July 16, 2025, relating to the Company’s Registration Statement on Form
F-1 filed on July 8, 2025 (the “Registration Statement”). On behalf of the Company, we are concurrently filing an Amendment
No. 2 to the Registration Statement (“Amendment No. 2”), which reflects the Company’s responses to the comments received
by the Staff and certain updated information. Capitalized terms used herein but not defined herein have the definitions assigned to them
in Amendment No. 2.

To facilitate the Staff’s
review, we have included in this letter the caption and comment from the Staff’s comment letter in bold text and have provided the
Company’s response immediately following each comment including, where applicable, a cross-reference to the location in Amendment
No. 2 of changes made in response to the Staff’s comment.

| General |

| 1. | Please revise your cover page to comply with the registration statement cover page requirements of Form F-1 and ensure that you check all of the appropriate boxes on the cover page. |

: In response to the Staff’s
comments, the Company has revised the cover page to comply with the registration statement cover page requirements of Form F-1.

If the Staff has any questions or comments concerning
the foregoing, or if it requires any further information, please contact me at Gary@RossLawGroup.co or by telephone at (212) 884-9333.

| Very truly yours,    |
| ROSS LAW GROUP, PLLC |
| /s/ Gary J