Company: FSTWF
Filing Date: 2025-07-07
Form Type: CORRESP
Source: 0001213900-25-061888
Chunk: 3

Company: FST Corp.
Filing Date: 2025-07-07
Form: CORRESP
Chunk 3
---
 he is your Co-Chief        
 Executive Officer. Please advise or revise.                                                                                                       |
| ● | Refer to your Certain Relationships and Related Transactions                                                                                      
 section. Please update the information up to the date of the document. Refer to Item 7.B of Form 20-F.                                            |
| ● | Please revise your filing to clearly disclose that the                                                                                            
 Business Combination has been completed. What follows are only a few of the examples we noted; please revise throughout. For example,             
 refer to the Risk Factors section on pages 13, 17, 18, 21 and 23. Further, refer to the Management and Description of Securities sections         
 on pages 89, 90, 94 and 96.                                                                                                                       |

: In response to the Staff’s
comments, the Company has revised the disclosure throughout Amendment No. 1.

<div align='center'>3</div>

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. Ross     |
| Gary J. Ross         |

| cc: | David Chuang, FST Corp. |

<div align='center'>4</div>