CORRESP Filing
NetClass Technology Inc
Date: Feb. 10, 2026 · CIK: 0001927578 · Accession: 0001104659-26-012512
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File numbers found in text: 333-292458
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CORRESP 1 filename1.htm 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