Correspondence 0001213900-25-024656 from Golden Sun Technology Group Ltd. (GSUN)
Golden Sun Technology Group Ltd.
Date: March 17, 2025 · CIK: 0001826376 · Accession: 0001213900-25-024656
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File numbers found in text: 333-285857
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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 18, 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 19, 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