Correspondence 0001213900-24-032883 from Maitong Sunshine Cultural Development Co., Ltd (MGSD) (CIK 0002003750) (MGSD)
Maitong Sunshine Cultural Development Co., Ltd (MGSD) (CIK 0002003750)
Date: April 15, 2024 · CIK: 0002003750 · Accession: 0001213900-24-032883
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File numbers found in text: 333-276152
Letter
Maitong Sunshine Cultural Development Co., Ltd.
April 15, 2024
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Energy & Transportation
100 F Street, NE
Washington, D.C. 20549
Attention: Joseph Klinko
Yong Kim
Cheryl Brown
Irene Barberena-Meissner
Re: Maitong Sunshine Cultural Development Co., Ltd
Amendment No. 4 to Registration Statement on Form S-1
Filed April 15, 2024
File No. 333-276152
Ladies and Gentlemen,
Maitong Sunshine Cultural Development Co., Ltd (the “Company”) hereby furnishes this correspondence in connection with the Company’s filing today of Amendment No. 4 to the Company’s Registration Statement on Form S-1.
Amendment No. 4 is unchanged from Amendment No. 3 except for (a) the date of filing and (b) reference to Beijing Jingping law offices has been added to “Legal Matters”, and (c) the opinion of Beijing Jingping Law Offices dated March 28, 2024 has been filed with Amendment No. 4. As Exhibit 5.2.
Respectfully submitted,
/s/ Huang Fang
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Maitong Sunshine Cultural Development Co., Ltd.
April 15, 2024
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Energy & Transportation
100 F Street, NE
Washington, D.C. 20549
Attention: Joseph Klinko
Yong Kim
Cheryl Brown
Irene Barberena-Meissner
Re: Maitong Sunshine Cultural Development Co., Ltd
Amendment No. 4 to Registration Statement
on Form S-1
Filed April 15, 2024
File No. 333-276152
Ladies and Gentlemen,
Maitong Sunshine Cultural Development Co., Ltd (the “Company”)
hereby furnishes this correspondence in connection with the Company’s filing today of Amendment No. 4 to the Company’s Registration
Statement on Form S-1.
Amendment No. 4 is unchanged from Amendment No. 3 except for (a) the date
of filing and (b) reference to Beijing Jingping law offices has been added to “Legal Matters”, and (c) the opinion of Beijing
Jingping Law Offices dated March 28, 2024 has been filed with Amendment No. 4. As Exhibit 5.2.
Respectfully submitted,
/s/ Huang Fang
Chief Executive Officer