SecProbe.io

CORRESP
1
filename1.htm

Ming
Shing Group Holdings Limited

June
25, 2024

Via
EDGAR

United
States Securities and Exchange Commission (the “Commission”)

Division
of Corporate Finance

Office
of Real Estate & Construction

100
F Street, N.E.

Washington,
D.C. 20549

    Attn:
    Ameen
    Hamady

    Kristina
    Marrone

    Kibum
    Park

    Pam
Long

    Re:
    Ming
    Shing Group Holdings Limited

    Registration
    Statement on Form F-1, As Amended (“Registration Statement”)

    Initially
    Filed on June 23, 2023

    File
    No. 333-272861

Ladies
and Gentlemen:

Pursuant
to Rule 461 promulgated under the Securities Act of 1933, as amended, Ming Shing Group Holdings Limited (the “Company”),
respectfully requests that the Commission accelerate the effectiveness of the above-referenced Registration Statement (File No. 333-272861),
and permit said Registration Statement to become effective at 4:30 p.m. (Eastern Time) on June 27, 2024, or as soon thereafter
as practicable.

The
Company hereby authorizes Daniel D. Nauth, an attorney with our outside legal counsel, Nauth LPC, to orally modify or withdraw this request
for acceleration.

Please
contact Daniel D. Nauth of Nauth LPC at (416) 477-6031 with any questions with respect to this request.

    Sincerely,

    Ming
    Shing Group Holdings Limited

    /s/
    Chi Ming Lam

    Chi
    Ming Lam

    Chairman
    of the Board and Chief Executive Officer

cc: Daniel
                                            D. Nauth, Nauth LPC