SecProbe.io

CORRESP
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 NETCLASS TECHNOLOGY INC

 February 10, 2026

 VIA EDGAR

 U.S. Securities and Exchange Commission

 Division of Corporation Finance

 Office of Technology

 100 F Street, NE

 Washington, D.C., 20549

 Re:
 NETCLASS TECHNOLOGY INC

 Registration Statement on Form F-3, as
amended (File No. 333-292458)

 Request for Acceleration of Effectiveness

 Ladies and Gentlemen:

 In accordance with Rule 461
of the General Rules and Regulations under the Securities Act of 1933, as amended, NETCLASS TECHNOLOGY INC hereby requests acceleration
of the effectiveness of the above-referenced Registration Statement on Form F-3, as amended, so that such Registration Statement
will become effective at 5:00 p.m., Eastern Time, on February 12, 2026, or as soon thereafter as practicable.

 The Company understands that
the Commission will consider this request for acceleration of the effective date of the Registration Statement as a confirmation of the
fact that the Company is aware of its responsibilities under the Securities Act as they relate to the proposed public offering of the
securities specified in the Registration Statement.

 Very truly yours,

 NETCLASS TECHNOLOGY INC

 By:
 /s/ Jianbiao Dai

 Name:
 Jianbiao Dai

 Title:
 Chief Executive Officer