Abstract: A controlling device for handling a low latency transmission includes: a storage module, for maintaining a list, wherein the list includes a plurality of transmission information of a plurality of transmitting devices, and the plurality of transmission information includes a plurality of statuses, a plurality of priorities and a plurality of airtime resources, wherein each of the plurality of priorities indicates a priority level of a plurality of priority levels; and a scheduling module, coupled to the storage module, for generating a high priority window, and selecting a transmitting device from the plurality of transmitting devices in the high priority window according to the plurality of statuses, the plurality of priorities and the plurality of airtime resources to control the transmitting device to perform a transmission.