Correspondence 0001493152-23-031731 from DFP HOLDINGS Ltd (CIK 0001976900)
DFP HOLDINGS Ltd (CIK 0001976900)
Date: Sept. 6, 2023 · CIK: 0001976900 · Accession: 0001493152-23-031731
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File numbers found in text: 333-271858
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CORRESP
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filename1.htm
DFP
Holdings Limited
2F-1,
No. 178-5, Section 2, Chang’an East Road, Zhongshan District, Taipei City, Taiwan
September
6, 2023
Office
of Trade & Services
Division
of Corporate Finance
U.S.
Securities and Exchange Commission
Mail
Stop 4631
100
F Street, N.E.
Washington,
D.C. 20549-4631
Attention:
Mr. Stephen Kim and Ms. Theresa Brillant
C.C.:
Attorney Advisor, Mr. Nicholas Nalbantian
Re:
DFP Holdings Limited
Registration Statement
on Form S-1/A
Filed August 8, 2023
File No. 333-271858
Dear
Mr. Kim and Ms. Brillant,
This
letter is to inform the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) that
we, DFP Holdings Limited, have updated our financial statements for the period ended June 30, 2023 including our financial condition
at June 30, 2023, our operation results, cash flows status, equity changes and the relevant disclosure notes for the period ended June
30, 2023, respectively in Amendment No. 3 to the Registration Statement on Form S-1 (the “S-1/A”) in respect to Amendment
No. 2 to the Registration Statement on Form S-1 which was filed to the Commission on August 8, 2023. The S-1/A (Amendment No. 3 to Form
S-1) is being filed to accompany this letter.
Thank
you in advance for your assistance in reviewing our Amendment No. 3 to Form S-1. Should you have any questions with respect to the Form
S-1/A, please do not hesitate to contact me via email: dfpleaderschool@gmail.com directly.
Sincerely,
/s/ Hsu
Shou Hung
Hsu Shou Hung
Chief Executive Officer