Correspondence 0001493152-26-015798 from Mobile-health Network Solutions (MNDR)
Mobile-health Network Solutions
Date: April 9, 2026 · CIK: 0001976695 · Accession: 0001493152-26-015798
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File numbers found in text: 001-41990
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CORRESP
1
filename1.htm
April
9, 2026
Via
Edgar Transmission
Mr.
Joseph Cascarano / Mr. Robert Littlepage
Division
of Corporation Finance
Office
of Technology
Washington,
D.C. 20549
Re:
Mobile-health
Network Solutions
Form
20-F for the Fiscal Year Ended June 30, 2025
Filed
October 31, 2025
File
No. 001-41990
Dear
Mr. Cascarano / Mr. Littlepage:
As
counsel for the Company and on its behalf, this letter is being submitted in response to the letter March 25, 2026 from the Securities
and Exchange Commission (the " Commission ") in which the staff of the Commission (the " Staff ") commented
on the above-referenced Form 20-F filed on October 31, 2025 (" Form 20-F ").
The
Company has filed via EDGAR an Amendment No. 1 to the Form 20-F (the " Amendment No. 1 "), which reflects the Company's
responses to the comments received from the Staff. For ease of reference, each comment contained in the Comment Letter is printed below
and is followed by the Company's response.
Form
20-F for the Fiscal Year Ended June 30, 2025
Report
of Independent Registered Public Accounting Firm, page F-2
1.
Please
file in an amended Form 20-F, a report from JWF Assurance PAC that fully complies with AS 3101. That is, they should state they audited
your balance sheets as of June 30, 2025 and 2024, and the related consolidated statements of operations and comprehensive income,
changes in shareholders' equity, and cash flows for the years ended June 30, 2025 and 2024. They should express an opinion
on the financial position of the company as of the balance sheet dates and the results of its operations and its cash flows for the
periods then ended.
Response:
We respectfully advise the Staff that we have filed Amendment No. 1 to include an updated report from JWF Assurance PAC that addresses
the above.
Please
contact the undersigned at (852) 3923-1188 if you have any questions with respect to the responses contained in this letter.
Sincerely,
/s/
Lawrence S. Venick
Lawrence
S. Venick
Direct
Dial: +852.3923.1188
Email:
lvenick@loeb.com