Company: FSTWF
Filing Date: 2025-07-07
Form Type: CORRESP
Source: 0001213900-25-061888
Chunk: 1

Company: FST Corp.
Filing Date: 2025-07-07
Form: CORRESP
Chunk 1
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 to clarify the
number of Warrants outstanding. The reduction in the number of warrants is attributable to the way in which the SPAC Units were separated
into their underlying components prior to the business combination. In connection with the separation, any resulting fractional warrants,
whether public or private, were rounded down to the nearest whole number, consistent with standard SPAC practice. This rounding resulted
in a reduction in the total number of outstanding warrants compared to the initially issued amount.

| 2. | Please revise to provide the compensation information for the last full financial year for the company’s directors and members of its administrative, supervisory or management bodies. Refer to Item 6.B of Form 20-F. |

: In response to the Staff’s
comments, the Company has revised the disclosure on pages 89-90 of Amendment No. 1.

| 3. | Please disclose the nature of any position, office or other material relationship that the selling securityholders have had within the past three years with you or any of your predecessors or affiliates. Additionally, disclose Item 507 information about any persons (entities or natural persons) who have control over the selling securityholders and who have had a material relationship with you or any of your predecessors or affiliates within the past three years, identifying each such person and describing the nature of any relationships. See Item 507 of Regulation S-K. For additional guidance, refer to Question 140.02 of our Regulation S-K Compliance and Disclosure Interpretations. |

: In response to the Staff’s
comments, the Company has revised the disclosure on pages 107-111 of Amendment No. 1.

| 4. | Please revise the table to add a separate column specifying the percentage of the securities beneficially held by each selling securityholder before the offering. Please disclose the address of each selling securityholder. Refer to Item 9.D of Form 20-F. |

: In response to the Staff’s
comments, the Company has revised the disclosure on pages 107-111 of Amendment No. 1 where appropriate.

| 5. | Please revise this section to additionally identify the auditors for the financial statements of Femco Steel Technology Co., Ltd and Chenghe Acquisition I Co., and file the consent of such auditors as exhibits to your registration statement. Finally, file the consent of Enrome LLP as an exhibit to your registration statement. |

: In response to the Staff’s
comments, the Company has revised the disclosure on page 114 of Amendment No. 1, and has