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CORRESP Filing

Star Fashion Culture Holdings Ltd
Date: June 30, 2025 · CIK: 0002003061 · Accession: 0001213900-25-059442

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File numbers found in text: 333-287377

Date
June 30, 2025
Author
Jason Stern
Form
CORRESP
Company
Star Fashion Culture Holdings Ltd

Letter

Re: Star Fashion Culture Holdings Limited (CIK No. 0002003061)

June 30, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn: Nico Nalbantian

Request for Acceleration

Registration Statement on Form F-1, as amended (File No. 333-287377)

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the "Act"), the undersigned hereby join in the request of Star Fashion Culture Holdings Limited that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 5:00 p.m. Washington D.C. time, on July 1, 2025, or as soon thereafter as practicable.

Pursuant to Rule 460 of the General Rules and Regulations under the Act, the undersigned advises that it intends to distribute approximately 350 copies of the preliminary prospectus, dated June 16, 2025, to prospective underwriters and dealers, institutional investors, retail investors and others.

Very truly yours,
WESTPARK CAPITAL, INC.

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CORRESP
 1
 filename1.htm

 June 30, 2025

 VIA EDGAR

 U.S. Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street, N.E.

 Washington, D.C. 20549

 Attn: Nico Nalbantian

 Re:
 Star Fashion Culture Holdings Limited (CIK No. 0002003061)

 Request for Acceleration

 Registration Statement on Form F-1, as amended (File No.
333-287377)

 Ladies and Gentlemen:

 Pursuant to Rule 461 of the General Rules and Regulations
under the Securities Act of 1933, as amended (the "Act"), the undersigned hereby join in the request of Star Fashion Culture
Holdings Limited that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective
at 5:00 p.m. Washington D.C. time, on July 1, 2025, or as soon thereafter as practicable.

 Pursuant to Rule 460 of the General Rules and Regulations
under the Act, the undersigned advises that it intends to distribute approximately 350 copies of the preliminary prospectus, dated June
16, 2025, to prospective underwriters and dealers, institutional investors, retail investors and others.

 Very truly yours,

 WESTPARK CAPITAL, INC.

 By:
 /s/ Jason Stern

 Name:
 Jason Stern

 Title:
 Chief Operating Officer