DFP Holdings Limited
2F-1, No. 178-5, Section 2, Chang’an East Road, Zhongshan District, Taipei City, Taiwan
September 6, 2023
VIA EDGAR
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 September 6, 2023 | ||
File No. 333-271858 | ||
Request for Acceleration of Effectiveness |
Dear Mr. Kim and Ms. Brillant,
In accordance with Rule 461 of the Securities Act of 1933, as amended, DFP Holdings Limited hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m., Eastern Time, on Friday September 8, 2023, or as soon thereafter as possible.
The Company understands that the Commission will consider this request for acceleration of the effective date of the Registration Statement as a confirmation of the fact that the Company is aware of its responsibilities under the Securities Act as they relate to the proposed public offering of the securities specified in the Registration Statement.
Sincerely, | |
/s/ Hsu Shou Hung | |
Hsu Shou Hung | |
Chief Executive Officer |