# EDGAR Filing Document

**Accession Number:** 0001958133
**File Stem:** 0001185185-26-001719
**Filing Date:** 2026-5
**Character Count:** 2110
**Document Hash:** 25ab50ff91523079d66259462da6bb90
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001185185-26-001719.hdr.sgml**: 20260608

**ACCESSION NUMBER**: 0001185185-26-001719

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260505

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Decent Holding Inc.
- **CENTRAL INDEX KEY:** 0001958133
- **STANDARD INDUSTRIAL CLASSIFICATION:** SANITARY SERVICES [4950]
- **ORGANIZATION NAME:** 01 Energy & Transportation
- **EIN:** 000000000

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

**BUSINESS ADDRESS:**
- **STREET 1:** LASHAN DISTRICT
- **STREET 2:** YANTAI CITY
- **CITY:** SHANDONG PROVINCE
- **STATE:** F4
- **ZIP:** 264600
- **BUSINESS PHONE:** 0535-5247776

**MAIL ADDRESS:**
- **STREET 1:** LASHAN DISTRICT
- **STREET 2:** YANTAI CITY
- **CITY:** SHANDONG PROVINCE
- **STATE:** F4
- **ZIP:** 264600

**Decent Holding Inc.**

4th Floor & 5th Floor North Zone, Dingxin Building

No. 106 Aokema Avenue,

Laishan District, Yantai, Shandong Province

People's Republic of China 264003

May 5th, 2026

**<u>VIA EDGAR</u>**

Division of Corporation Finance

Office of Energy & Transportation

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

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| | |
|:---|:---|
| **Re:** | **Decent Holding Inc.** |
|  | **Registration Statement on Form F-3, as amended (File No. 333-295313)** |
|  | **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, Decent Holding Inc. hereby requests acceleration of the effectiveness of the above-referenced Registration Statement on Form F-3, so that such Registration Statement will become effective at 4:00 p.m., Eastern Time, on May 7, 2026, or as soon thereafter as practicable.

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| | | |
|:---|:---|:---|
| Very truly yours, | Very truly yours, | Very truly yours, |
| **Decent Holding Inc.** | **Decent Holding Inc.** | **Decent Holding Inc.** |
| By: | */s/ Haicheng Xu* | */s/ Haicheng Xu* |
|  | Name: | Haicheng Xu |
|  | Title: | Chief Executive Officer |

---