Via EDGAR

 

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Energy & Transportation

100 F Street, N.E.

Washington, DC 20549

 

June 16, 2026

 

Re: Leishen Energy Holding Co., Ltd.

 

Acceleration Request for Registration Statement on Form F-3

Initially filed June 8, 2026

File No. 333-296613

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Leishen Energy Holding Co., Ltd. hereby requests that the effective date and time of the above-referenced registration statement be accelerated to Thursday, June 18, 2026 at 4:00 pm Eastern Time, or as soon thereafter as practicable.

 

Please feel free to direct any questions or comments concerning this request to our U.S. legal counsel, David Manno of McCarter & English, LLP by telephone at +1 (212)-609-6833 via e-mail at dmanno@mccarter.com.

 

Thank you for your assistance in this matter.

 

Sincerely,

 

Leishen Energy Holding Co., Ltd.
By:	/s/ Zhiping Yu
Name:	Zhiping Yu
Title:	Chief Financial Officer