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Correspondence 0001013762-25-001113 from Golden Sun Technology Group Ltd. (GSUN)

Golden Sun Technology Group Ltd.
Date: March 21, 2025 · CIK: 0001826376 · Accession: 0001013762-25-001113

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File numbers found in text: 333-285857

Date
March 21, 2025
Author
Xueyuan Weng
Form
CORRESP
Company
Golden Sun Technology Group Ltd.

Letter

Division of Corporation Finance Office of Trade & Services Registration Statement on Form F-1 File No.: 333-285857 Date: March 21, 2025

Re: Golden Sun Health Technology Group Ltd

Dear Ms. Beukenkamp:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Golden Sun Health Technology Group Ltd (the " Company "), hereby requests that the effective date of the Company's Registration Statement on Form F-1 (File No.: 333-285857) (the " Registration Statement ") be accelerated by the Securities and Exchange Commission so that the Registration Statement will become effective at 4:00 p.m. Eastern Daylight Time on March 25, 2025, or as soon as practicable thereafter. The Company hereby authorizes Charles Yongjun Fu of GH Law Firm LLC, counsel to the Company, to modify or withdraw this request for acceleration orally.

The Company requests that we be notified of such effectiveness by a telephone call to Mr. Charles Yongjun Fu at +1 (212) 705-8798 or +1 (917) 608-5229 and that such effectiveness also be confirmed in writing.

Very truly yours,
Golden Sun Health Technology Group Ltd

Show Raw Text
CORRESP
 1
 filename1.htm

 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 Ltd

 Registration Statement
on Form F-1

 File No.:
333-285857

 Date: March 21, 2025

 Dear Ms. Beukenkamp:

 Pursuant to
Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Golden Sun Health Technology
Group Ltd (the " Company "), hereby requests that the effective date of the Company's Registration Statement
on Form F-1 (File No.: 333-285857) (the " Registration Statement ") be accelerated by
the Securities and Exchange Commission so that the Registration Statement will become effective at 4:00 p.m. Eastern Daylight Time
on March 25, 2025, or as soon as practicable thereafter. The Company hereby authorizes Charles Yongjun Fu of GH Law Firm LLC,
counsel to the Company, to modify or withdraw this request for acceleration orally.

 The Company requests that
we be notified of such effectiveness by a telephone call to Mr. Charles Yongjun Fu at +1 (212) 705-8798 or +1 (917) 608-5229
and that such effectiveness also be confirmed in writing.

 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