DFP Holdings Limited
2F-1, No. 178-5, Section 2, Chang’an East Road, Zhongshan District, Taipei City, Taiwan
September 6, 2023
Office of Trade & Services
Division of Corporate Finance
U.S. Securities and Exchange Commission
Mail Stop 4631
100 F Street, N.E.
Washington, D.C. 20549-4631
Attention: Mr. Stephen Kim and Ms. Theresa Brillant
C.C.: Attorney Advisor, Mr. Nicholas Nalbantian
Re: | DFP Holdings Limited |
Registration Statement on Form S-1/A | |
Filed August 8, 2023 | |
File No. 333-271858 |
Dear Mr. Kim and Ms. Brillant,
This letter is to inform the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) that we, DFP Holdings Limited, have updated our financial statements for the period ended June 30, 2023 including our financial condition at June 30, 2023, our operation results, cash flows status, equity changes and the relevant disclosure notes for the period ended June 30, 2023, respectively in Amendment No. 3 to the Registration Statement on Form S-1 (the “S-1/A”) in respect to Amendment No. 2 to the Registration Statement on Form S-1 which was filed to the Commission on August 8, 2023. The S-1/A (Amendment No. 3 to Form S-1) is being filed to accompany this letter.
Thank you in advance for your assistance in reviewing our Amendment No. 3 to Form S-1. Should you have any questions with respect to the Form S-1/A, please do not hesitate to contact me via email: dfpleaderschool@gmail.com directly.
Sincerely, | |
/s/ Hsu Shou Hung | |
Hsu Shou Hung | |
Chief Executive Officer |