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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

Date
March 18, 2025
Author
Xueyuan Weng
Form
CORRESP
Company
Golden Sun Technology Group Ltd.

Letter

Division of Corporation Finance Office of Trade & Services CIK No. 0001826376 Registration Statement on Form F-1 File No.: 333-285857 Withdrawal of Acceleration Request

Re: Golden Sun Health Technology Group Limited

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

Show Raw Text
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