# EDGAR Filing Document

**Accession Number:** 0001899658
**File Stem:** 0001493152-23-009712
**Filing Date:** 2023-3
**Character Count:** 2391
**Document Hash:** 924789617610c6380b026fcdb3b3a9d7
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-23-009712.hdr.sgml**: 20230428

**ACCESSION NUMBER**: 0001493152-23-009712

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230330

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** WANG & LEE GROUP, Inc.
- **CENTRAL INDEX KEY:** 0001899658
- **STANDARD INDUSTRIAL CLASSIFICATION:** CONSTRUCTION SPECIAL TRADE CONTRACTORS [1700]
- **IRS NUMBER:** 002063700
- **STATE OF INCORPORATION:** D8
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 5/F WING TAI FACTORY BUILDING,
- **STREET 2:** 3 TAI YIP STREET, KWUN TONG, KOWLOON
- **CITY:** HONG KONG
- **STATE:** K3
- **ZIP:** 0000
- **BUSINESS PHONE:** 852 2889 1313

**MAIL ADDRESS:**
- **STREET 1:** 5/F WING TAI FACTORY BUILDING,
- **STREET 2:** 3 TAI YIP STREET, KWUN TONG, KOWLOON
- **CITY:** HONG KONG
- **STATE:** K3
- **ZIP:** 0000

**WANG & LEE GROUP, Inc.**

March 30, 2023

<u>VIA EDGAR</u>

Brigitte Lippmann

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, NE

Washington, D.C., 20549

Attention: Ms. Lippmann

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| | |
|:---|:---|
| **Re:** | **WANG & LEE GROUP, Inc.** |
|  | **Registration Statement on Form F-1, as amended (File No. 333-265730)** |
|  | **Request for Acceleration of Effectiveness** |

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Ladies and Gentlemen:

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, WANG & LEE GROUP, Inc. hereby requests acceleration of the effectiveness of the above-referenced Registration Statement on Form F-1, as amended, so that such Registration Statement will become effective at 4:00 p.m., Eastern Time, on March 31, 2023, or as soon thereafter as practicable.

The Company understands that the Commission will consider this request for acceleration of the effective date of the Registration Statement as a confirmation of the fact that the Company is aware of its responsibilities under the Securities Act as they relate to the proposed public offering of the securities specified in the Registration Statement.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **WANG & LEE GROUP, Inc.** | **WANG & LEE GROUP, Inc.** |
| By: | */s/ Pui Lung, Ho* |
| Name: | Pui Lung, Ho |
| Title: | Chief Executive Officer |

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