Correspondence 0001013762-25-000677 from Golden Sun Technology Group Ltd. (GSUN)
Golden Sun Technology Group Ltd.
Date: March 18, 2025 · CIK: 0001826376 · Accession: 0001013762-25-000677
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File numbers found in text: 333-285857
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CORRESP 1 filename1.htm March 18, 2025 U.S. Securities and Exchange Commission Division of Corporation Finance Office of Trade & Services 100 F Street, NE Washington, D.C. 20549 Attn: Kate Beukenkamp Re: Golden Sun Health Technology Group Limited CIK No. 0001826376 Registration Statement on Form F-1 File No.: 333-285857 Withdrawal of Acceleration Request Dear Ms. Beukenkamp: Reference is made to our letter, filed as correspondence via EDGAR on March 17, 2025, in which we requested the acceleration of the effective date of the above-referenced Registration Statement on Form F-1 (the " Registration Statement ") for March 19, 2025 at 4:00 p.m. EDT, or as soon as thereafter practicable in accordance with Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended. Withdrawal of Acceleration Request We are no longer requesting that the above-referenced Registration Statement be declared effective on March 19, 2025 at 4:00 p.m. EDT. Accordingly, we hereby formally withdraw only our request for acceleration of the effective date of the Registration Statement. This withdrawal does not affect the Registration Statement itself, which remains on file with the SEC. We intend to submit a new acceleration request for the Registration Statement once the Draft Registration Statement that was confidentially filed on February 26, 2025, has been publicly filed via EDGAR. Very truly yours, Golden Sun Health Technology Group Ltd By: /s/ Xueyuan Weng Name: Xueyuan Weng Title: Chief Executive Officer cc: Charles Yongjun Fu GH Law Firm LLC