Correspondence 0001213900-24-033629 from Maitong Sunshine Cultural Development Co., Ltd (MGSD) (CIK 0002003750) (MGSD)

Maitong Sunshine Cultural Development Co., Ltd (MGSD) (CIK 0002003750)
Date: April 17, 2024 · CIK: 0002003750 · Accession: 0001213900-24-033629

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File numbers found in text: 333-276152

Date

April 17, 2024

Author

/s/ Huang Fang

Form

CORRESP

Company

Maitong Sunshine Cultural Development Co., Ltd (MGSD) (CIK 0002003750)

Letter

Maitong Sunshine Cultural Development Co., Ltd.

April 17, 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. 5 to Registration Statement on Form S-1

Filed April 17, 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. 5 to the Company’s Registration Statement on Form S-1.

Amendment No. 5 is an exhibit-only filing for the purpose of filing an updated auditor’s consent as Exhibit 23.1.

Respectfully submitted,
/s/ Huang Fang

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CORRESP
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filename1.htm

Maitong Sunshine Cultural Development Co., Ltd.

April 17, 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. 5 to Registration Statement on Form S-1

    Filed April 17, 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. 5 to the Company’s Registration
Statement on Form S-1.

Amendment No. 5 is an exhibit-only filing for the purpose of filing
an updated auditor’s consent as Exhibit 23.1.

    Respectfully submitted,

    /s/ Huang Fang

    Chief Executive Officer

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