February 13, 2024
VIA EDGAR
Division of Corporation Finance
Office of Technology
U.S. Securities & Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| Attention: | Ms. Aliya Ishmukhamedova |
| Mr. Jeff Kauten |
| Re: | WETOUCH TECHNOLOGY INC. Registration Statement on Form S-1, as amended File No. 333-270726 |
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), the undersigned hereby join in the request of Wetouch Technology Inc. that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:30 p.m., Eastern Time, on February 14, 2024, or as soon thereafter as practicable.
Pursuant to Rule 460 of the General Rules and Regulations under the Act, please be advised that there will be distributed to each underwriter or dealer, who is reasonably anticipated to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus.
The undersigned advise that they have complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
[Signature Page Follows]
| 1 |
| Very truly yours, | ||
| As representatives of the underwriters | ||
| WESTPARK CAPITAL, INC. | ||
| By: | /s/ Jason Stern | |
| Name: | Jason Stern | |
| Title: | Chief Operating Officer | |
| CRAFT CAPITAL MANAGEMENT LLC | ||
| By: | /s/ Stephen Kiront | |
| Name: | Stephen Kiront | |
| Title: | Chief Operating Officer | |
[Signature Page to Underwriters’ Acceleration Request Letter]
| 2 |
