CORRESP Filing
Big Tree Cloud Holdings Ltd
Date: Sept. 5, 2025 · CIK: 0001999297 · Accession: 0001213900-25-084773
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File numbers found in text: 333-289941
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CORRESP 1 filename1.htm Big Tree Cloud Holdings Limited September 5, 2025 Via EDGAR Division of Corporation Finance Office of Manufacturing U.S. Securities and Exchange Commission 100 F Street, NE Washington, D.C., 20549 Attention: Erin Donahue Re: Big Tree Cloud Holdings Limited Registration Statement on Form F-3 Filed on August 29, 2025 File No. 333-289941 Dear Ms. Donahue: In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Big Tree Cloud Holdings Limited hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-3 be accelerated to and that the Registration Statement become effective at 4:30 p.m., Eastern Time, on September 9, 2025, or as soon thereafter as practicable. Very truly yours, Big Tree Cloud Holdings Limited By: /s/ Wenquan Zhu Name: Wenquan Zhu Title: Chief Executive Officer and Director