Company: STAK
Filing Date: 2025-02-24
Form Type: CORRESP
Source: 0001493152-25-007960
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Company: STAK Inc.
Filing Date: 2025-02-24
Form: CORRESP
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February 24, 2025

VIA EDGAR

United States Securities and Exchange Commission

100 F. Street, NE

Washington, DC 20549

| Attn: | Lauren 
 Pierce |
|       | Jan    
 Woo    |

| Re: | STAK Inc.                                      |
|     | Registration Statement on Form F-1, as amended |
|     | File No. 333-283258                            |

Ladies and Gentlemen:

As representative of the several underwriters of the proposed offering of ordinary shares of STAK Inc. (the “ Company”), we hereby join the Company’s request for acceleration of the above-referenced Registration Statement, requesting effectiveness at 5:00 p.m., Eastern Time, on Tuesday, February 25, 2025, or as soon thereafter as possible.

The undersigned advise that they have complied and will continue to comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

<div align='center'>[ Signature Page Follows]</div>

| Sincerely,                      |                          |
| Kingswood Capital Partners, LLC |                          |
| By:                             | /s/ Brian Herman         |
| Name:                           | Brian Herman             |
| Title:                          | Senior Managing Director |

<div align='center'>[ Signature Page to Acceleration Request]</div>