Correspondence 0001213900-22-075720 from CLPS Inc (CLPS) (CIK 0001724542) (CLPS)
CLPS Inc (CLPS) (CIK 0001724542)
Date: Nov. 29, 2022 · CIK: 0001724542 · Accession: 0001213900-22-075720
AI Filing Summary & Sentiment
File numbers found in text: 333-266951
Referenced dates: November 17, 2022
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CORRESP
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Loeb & Loeb LLP
345 Park Avenue
New York, NY 10154
Tel. 212.407.4000
Fax 212.407.4990
November 29, 2022
Via Email and EDGAR
Jan Woo
Legal Branch Chief
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Re:
CLPS Inc.
Amendment No. 2 to Registration Statement on Form F-3
Filed on November 10, 2022
Commission File No. 333-266951
Dear Ms. Woo:
This letter is submitted on behalf of CLPS Inc.
(the “Company” or “we”) in response to the comments of the staff of the Division of Corporation Finance (the “Staff”)
of the Securities and Exchange Commission (the “Commission”) with respect to the above-referenced Amendment No. 2 to Registration
Statement (the “Amendment No. 2”) as set forth in the Staff comment letter dated November 17, 2022 addressed to Mr. Raymond
Ming Hui Lin, Chief Executive Officer of the Company (the “Comment Letter”). The Company is concurrently submitting Amendment
No. 3 to the Registration Statement (“Amendment No. 3”), which includes changes that reflect responses to the Staff’s
comments.
For reference purposes, the text of the Comment
Letter has been reproduced herein with responses below each numbered comment. For your convenience, we have italicized the reproduced
Staff comment from the Comment Letter.
Cover Page
1. Please refer to prior comment 1 and disclose
on the cover page that trading in your securities may be prohibited under the Holding Foreign Companies Accountable Act if the PCAOB determines
that it cannot inspect or investigate completely your auditor, Ernst & Young Hua Ming LLP.
RESPONSE:
The Company has updated the cover page of Amendment No. 3 in response to Staff’s comment to Amendment No. 2.
Please call James Zhang of Loeb & Loeb LLP
at (347) 601-8154 if you would like additional information with respect to any of the foregoing. Thank you.
Sincerely,
/s/ Loeb & Loeb LLP
Loeb & Loeb LLP