Alpha
One, Inc.
No.
203, F2.62A, 2F, Tianzhan Building
No.
4 Tanran 5th Road, Tian’an Community
Shatou
Street, Futian District, Shenzhen, Guangdong Province
People’s
Republic of China 518000
May
27, 2026
VIA
EDGAR
Securities
& Exchange Commission
Division
of Corporation Finance
100
F Street, NE
Washington,
D.C. 20549
| Re: | Alpha
One, Inc.
Form S-1 Registration Statement Withdrawal Request
File No. 333-282941 |
Ladies
and Gentlemen:
Pursuant
to Rule 477 promulgated under the Securities Act of 1933, as amended (the “Securities Act”), Alpha One, Inc. (the “Registrant”)
respectfully requests the immediate withdrawal of the Registration Statement on Form S-1 (File No. 333-282941) together with all exhibits
thereto (collectively, the “Registration Statement”). The Registration Statement was filed with the Securities and Exchange
Commission (the “Commission”) on November 1, 2024, as thereafter amended on December 13, 2024, January 10, 2025, February
24, 2025, July 30, 2025, September 16, 2025, October 16, 2025, and December 12, 2025, respectively.
The
Registrant requests the withdrawal of the Registration Statement because it was unable to close the offering and the Company believes
that the withdrawal of the Registration Statement is consistent with the public interest and the protection of investors, as contemplated
by Rule 477(a) of the Securities Act.
The
Registrant confirms that the Registration Statement was not declared effective and no securities were sold pursuant to the Registration
Statement.
If
you have any questions regarding this matter, please contact Li Weng, Company Counsel at +1 (410) 243 5500 or wenglidk@foxmail.com.
Sincerely,
/s/
Li Weng
|
|
| Li Weng |
|
| Company Counsel |
|