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SEC Comment Letter 0000000000-26-004352 to NetClass Technology Inc (NTCL)

NetClass Technology Inc
Date: April 28, 2026 · CIK: 0001927578 · Accession: 0000000000-26-004352

Regulatory Compliance Offering / Registration Process

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File numbers found in text: 333-295192

Date
April 28, 2026
Author
Office of Technology
Form
UPLOAD
Company
NetClass Technology Inc

Letter

April 28, 2026 Jianbiao Dai Chief Executive Officer NetClass Technology Inc Unit 11-03, ABI Plaza 11 Keppel Road Singapore 089057 Re: NetClass Technology Inc Registration Statement on Form F-1 Filed April 20, 2026 File No. 333-295192 Dear Jianbiao Dai: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Matthew Derby at 202-551-3334 with any questions. Sincerely, Division of Corporation Finance Office of Technology

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April 28, 2026
Jianbiao Dai
Chief Executive Officer
NetClass Technology Inc
Unit 11-03, ABI Plaza
11 Keppel Road
Singapore 089057
Re: NetClass Technology Inc
Registration Statement on Form F-1
Filed April 20, 2026
File No. 333-295192
Dear Jianbiao Dai:
 This is to advise you that we have not reviewed and will not review your registration
statement.
 Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
 Please contact Matthew Derby at 202-551-3334 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology