Company: FSTWF
Filing Date: 2025-07-07
Form Type: CORRESP
Source: 0001213900-25-061888
Chunk: 2

Company: FST Corp.
Filing Date: 2025-07-07
Form: CORRESP
Chunk 2
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 filed the requested consent of Enrome LLP as an exhibit.

| 6. | We note that your exhibit index indicates that a number of exhibits have been "filed herewith" and that certain exhibits will be filed by amendment. Please revise to reconcile these inconsistencies. |

: In response to the Staff’s
comments, the Company has revised the disclosure in the exhibit index of Amendment No. 1.

| 7. | Please file the following exhibits with your next amendment: |

| ● | First Amendment to Business Combination Agreement, dated                                                                            
 as of September 10, 2024, by and among Chenghe Acquisition I Co., FST Corp., FST Merger Ltd., and Femco Steel Technology Co., Ltd.; |
|:--|:------------------------------------------------------------------------------------------------------------------------------------|
| ● | Opinion of Ogier as to validity of Ordinary Shares and                                                                              
 its consent;                                                                                                                        |
| ● | Form of Indemnification Agreement with the Registrant’s                                                                             
 directors and officers;                                                                                                             |

<div align='center'>2</div>

| ● 
 ● | Sales Sub-Contract, dated December 29, 2023, between                           
 FEMCO Steel Technology Co., Ltd. and China Steel Corporation (EN Translation); 
 Lease Agreement, dated December 20, 2023, between FEMCO                        
 Steel Technology Co., Ltd. and Far East Machinery Co., Ltd. (EN Translation);  |
|:--|:-------------------------------------------------------------------------------|
| ● | Executive Employment Agreement with David Chuang as Chief                      
 Executive Officer and Chairman of the Board;                                   |
| ● | Executive Employment Agreement with Warren Cheng-Teng                          
 Huang as Chief Operating Officer;                                              |
| ● | Executive Employment Agreement with Marie Wen-Chi Chao                         
 as Chief Financial Officer;                                                    |
| ● | Executive Employment Agreement with Carie Hui-Ting Hsu                         
 as Accounting Manager; and                                                     |
| ● | Code of Ethics of the Registrant.                                              |

: In response to the Staff’s
comments, the Company has filed all referenced exhibits in with throughout Amendment No. 1.

| 8. | Please file the audited financial statements of Chenghe Acquisition I Co. for the years ended December 31, 2024, and 2023, or explain why you do not believe that you are required to do so. See Rules 15-01(e) and 3-01(c) of Regulation S-X and Section 1220.3 of the Division of Corporation Finance’s Financial Reporting Manual.