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CORRESP Filing

NetClass Technology Inc
Date: Feb. 10, 2026 · CIK: 0001927578 · Accession: 0001104659-26-012512

Offering / Registration Process

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File numbers found in text: 333-292458

Date
February 10, 2026
Author
Jianbiao Dai
Form
CORRESP
Company
NetClass Technology Inc

Letter

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

Show Raw Text
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