Company: MKDWW
Filing Date: 2025-06-10
Form Type: CORRESP
Source: 0001641172-25-014500
Chunk: 0

Company: MKDWELL Tech Inc.
Filing Date: 2025-06-10
Form: CORRESP
Chunk 0
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<div align='center'>MKDWELL Tech Inc.

1F, No. 6-2, Duxing Road,

Hsinchu Science Park,

Hsinchu City 300, Taiwan</div>

June 10, 2025

Securities and Exchange Commission

Division of Corporate Finance

Office of Manufacturing

100 F Street, NE

Washington, D.C. 20549

Attn: Stephany Yang and Melissa Gilmore

| Re: | MKDWELL                                      
 Tech Inc.                                    
 Form                                         
 20-F for Fiscal Year Ended December 31, 2024 
 Filed                                        
 April 3, 2025                                |
|:----|:---------------------------------------------|
|     | File                                         
 No. 001-42197                                |

Dear Ms. Stephany Yang and Ms. Melissa Gilmore

Please find below our responses to the questions raised by the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) in its letter of comments dated May 28, 2025 (the “Comment Letter”) relating to the annual report on Form 20-F for Fiscal Year Ended December 31, 2024, which was filed with the Commission by MKDWELL Tech Inc. (the “Company” or “we”) on April 3, 2025 (the “Annual Report”). The Company is concurrently filing an amendment to the Annual Report herewith (the “Amendment”).

Capitalized terms used but not defined in this letter have the meanings ascribed to such terms in the Amendment and the Annual Report.

Form 20-F for the Fiscal Year Ended December 31, 2024

Item 3. Key Information

Risks Related to Doing Business in China, page 8

| 1. | Please                                                                                                                                
 quantify any cash flows and transfers of other assets by type that have occurred between the holding company and its subsidiaries     
 and direction of transfer. Quantify any dividends or distributions that a subsidiary has made to the holding company and which entity 
 made such transfer, and their tax consequences. Similarly quantify dividends or distributions made to U.S. investors, the source,     
 and their tax consequences. Your disclosure should make clear if no transfers, dividends, or distributions have been made to date.    |

Response: The Company respectfully confirms that future filings of its annual report on Form 20-F will include the required disclosures in the format as follows:

Cash Transfers And Distributions in the Group

Cash may be transferred between the Company and its subsidiaries