GUARDFORCE AI CO., LIMITED
96 Vibhavadi Rangsit Road, Talad Bangkhen, Laksi
Bangkok 10210, Thailand
September 24, 2021
Via EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Attn: Jennifer Lopez-Molina
| Re: | Guardforce AI Co., Limited (the “Company”) | |
| Registration Statement on Form F-1 | ||
| File No. 333-258054 (the “Registration Statement”) |
Dear Ms. Lopez-Molina:
The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that such Registration Statement will become effective as of 4:00 p.m. (Eastern Time) on September 28, 2021, or as soon thereafter as practicable.
Please contact Louis A. Bevilacqua, Esq. of Bevilacqua PLLC, U.S. counsel of the Company, at (202) 869-0888, ext. 100. to provide notice of effectiveness, or if you have any questions or concerns regarding the foregoing.
| Very truly yours, | ||
| Guardforce AI Co., Limited | ||
| By: | /s/ Lei Wang | |
| Name: | Lei Wang | |
| Title: | Chief Executive Officer | |
| cc: | Louis A. Bevilacqua, Esq. |