SecProbe.io

CORRESP
1
filename1.htm

June
25, 2024

VIA
EDGAR

Mr.
Steve Lo

Ms.
Shannon Buskirk

Ms.
Claudia Rios

Ms.
Laura Nicholson

Division
of Corporate Finance

Office
of Energy & Transportation

U.S.
Securities and Exchange Commission

100
F Street, NE Washington, D.C. 20549

 Re: Lakeside
                                            Holding Limited (CIK No. 0001996192)

    Registration
                                            Statement on Form S-1, as amended (File No. 333-278416)

    Registration
                                            Statement on Form 8-A (File No. 001-42140)

Dear
Ladies and Gentlemen:

Reference
is made to our letter, filed as correspondence via EDGAR on June 24, 2024, in which we requested the acceleration of the effective date
of the above-referenced Registration Statement on Form S-1 (the “S-1 Registration Statement”) and Registration Statement
on Form 8-A (the “8-A Registration Statement”, together with the S-1 Registration Statement, the “Registration
Statements”) for June 26, 2024 at 4:00 p.m., Eastern Time, or as soon as thereafter practicable in accordance with Rule 461
of Regulation C promulgated under the Securities Act of 1933, as amended.

We
are no longer requesting that such Registration Statements be declared effective at this time, and we hereby formally withdraw our request
for acceleration of the effective date.

The
Company understands that the underwriters have joined in this request in a separate letter filed with the Securities and Exchange Commission
today.

[Signature
page follows]

    Very
    truly yours,

    Lakeside
    Holding Limited

    By:

    /s/
    Henry Liu

    Name:
    Henry
    Liu

    Title:

    Chairman
    and Chief Executive Officer

[Signature
Page — Withdrawal of Acceleration Request Letter — Company]