SecProbe.io

CORRESP
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GARDEN
STAGE LIMITED

November
22, 2023

VIA
EDGAR

U.S.
Securities and Exchange Commission

Division
of Corporation Finance

100
F Street, NE

Washington,
D.C., 20549

Attn:
Mr. Robert Arzonetti Ms. Tonya K. Aldave

    Re:
    GARDEN
    STAGE LIMITED

    Registration
    Statement on Form F-1, as amended (File No. 333-273053)

    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, GARDEN STAGE LIMITED
hereby requests an acceleration of the effectiveness of the above-referenced Registration Statement on Form F-1, as amended, so
that such Registration Statement will become effective at 5:00 p.m., Eastern Time, on November 27, 2023, 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,

    Garden Stage Limited

    By:
    /s/ Sze Ho, CHAN

    Name:
    Sze Ho, CHAN

    Title:
    Chief Executive Officer and Director