Correspondence 0001213900-23-080920 from TOP Financial Group Ltd (TOP)
TOP Financial Group Ltd
Date: Sept. 29, 2023 · CIK: 0001848275 · Accession: 0001213900-23-080920
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TOP
Financial Group Limited
118
Connaught Road West
Room
1101
Hong
Kong
September
29, 2023
VIA
EDGAR
U.S.
Securities and Exchange Commission
Division
of Corporation Finance
Office
of Trade & Services
100
F Street, NE
Washington,
D.C., 20549
Attn:
John
Stickel
Chris
Windsor
Re:
TOP Financial Group Limited
Registration
Statement on Form F-3, as amended (File No. 333- 273066)
Request
for Acceleration of Effectiveness
Dear
Mr. Stickel and Mr. Windsor :
In
accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, TOP Financial Group
Limited hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-3, as amended, be accelerated
to and that the Registration Statement become effective at 4:00 p.m., Eastern Time, on September 29, 2023, or as soon thereafter as practicable.
Very truly yours,
TOP Financial Group Limited
By:
/s/
Ka Fai Yuen
Name:
Ka Fai Yuen
Title:
Chief Executive Officer and Director