SecProbe.io

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Revere Securities LLC

560 Lexington Avenue

16th Floor New York, NY 10022

September 26, 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:
    Ms. Jenny O’Shanick

    Re:
    CCSC Technology International Holdings Limited

    Registration Statement on Form F-1 (File No. 333-289769)

    Initially filed August 22, 2025

Dear Ms. O’Shanick:

As the placement agent of the proposed offering
of CCSC Technology International Holdings Limited (the “Company”), we hereby join the Company’s request for acceleration
of the above-referenced Registration Statement, requesting effectiveness for 12:00 p.m., Eastern Time, on September 30, 2025, or as soon
thereafter as is practicable.

The undersigned advise that they have complied and will continue to comply with Rule 15c2-8 under the Securities
Exchange Act of 1934, as amended.

    Very Truly Yours,

    Revere Securities LLC

    By:
    /s/ Dajiang Guo

    Name:
     Dajiang Guo

    Title:
    Chief Executive Officer

    cc:
    Fang Liu, Esq. of VCL Law LLP

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CCSC Technology International Holdings Limited

September 26, 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:
    Ms. Jenny O’Shanick

    Re:
    CCSC Technology International Holdings Limited

    Registration Statement on Form F-1 (File No. 333-289769)

    Initially filed August 22, 2025

Dear Ms. O’Shanick:

In accordance with Rule 461
of the General Rules and Regulations under the Securities Act of 1933, as amended, CCSC Technology International Holdings Limited
hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-1, as amended, be accelerated to
and that the Registration Statement become effective at 12:00 p.m., Eastern Time, on September 30, 2025, or as soon thereafter as practicable.

    Very truly yours,

    CCSC Technology International Holdings Limited

    By:
    /s/ Kung Lok Chiu

    Name:
    Kung Lok Chiu

    Title:
    Chief Executive Officer and Director

    cc:
    Ying Li, Esq.

    Hunter Taubman Fischer & Li LLC

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September 25, 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:
    Jenny O’Shanick

    Erin Purnell

    Re:

    CCSC Technology International Holdings Limited

    Registration Statement on Form F-1

    Filed September 24, 2025

    File No. 333-289769

Ladies and Gentlemen:

This letter is in response to the letter dated
September 25, 2025, from the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”)
addressed to CCSC Technology International Holdings Limited (the “Company”, “we”, or “our”). For ease
of reference, we have recited the Commission’s comment in this response. An amended Registration Statement on Form F-1 (the “Amended
Registration Statement”) is being submitted publicly to accompany this letter.

Amendment No. 3 to Registration Statement on
Form F-1

Cover Page

1. We note disclosure that the “actual
public offering price will be determined at the time of pricing and may be at a discount to the current market price of our Class A Ordinary
Shares or to the assumed price set forth above.” Please revise the underlined disclosure to state “will likely, or will.”

Response: In response to the Staff’s
comment, we revised our disclosure on the cover page of the Amended Registration Statement.

2. Please revise to state on the cover page
that each Class A Ordinary Share will be sold together with two Warrants. Also, disclose on the cover page and throughout the filing that
the price of the securities being offered will be fixed for the duration of the offering. Further, we note disclosure on page 17 that
“[b]ecause the sales of the shares offered hereby… if we sell shares at prices significantly below the price at which they
invested.” Please revise to clarify that the offering will be made at a fixed price for the duration of the offering or remove this
disclosure.

Response: In response to the Staff’s
comment, we revised our disclosure on the cover page, page 14 and page 17 of the Amended Registration Statement.

3. Refer to the disclosure under “Ordinary
Shares Outstanding Immediately After the Offering” and footnote (1). The disclosure that 20,581,250 Class A Ordinary Shares are
outstanding as of the date of this prospectus appears inconsistent with the other disclosure that 6,581,250 Class A Ordinary Shares are
outstanding. Please revise here and page 24 to reconcile these discrepancies.

Response: In response to the Staff’s
comment, we revised our disclosure on page 14 and page 24 of the Amended Registration Statement.

We appreciate the assistance the Staff has provided
with its comments. If you have any questions, please do not hesitate to call our counsel, Ying Li, Esq., of Hunter Taubman Fischer &
Li LLC, at (212) 530-2206.

    Very truly yours,

    /s/ Kung Lok Chiu

    Name:
    Kung Lok Chiu

    Title:
    Chief Executive Officer and Director

Cc: Ying Li, Esq.

Hunter Taubman Fischer & Li LLC

September 25, 2025
Kung Lok Chiu
Chief Executive Officer
CCSC Technology International Holdings Limited
301-03, 13/F Shatin Galleria, 18-24 Shan Mei Street
Fotan, Shatin, Hong Kong
Re:CCSC Technology International Holdings Limited
Amendment No. 3 to Registration Statement on Form F-1
Filed September 24, 2025
File No. 333-289769
Dear Kung Lok Chiu:
            We have reviewed your amended registration statement and have the following
comments.
            Please respond to this letter by amending your registration statement and providing
the requested information. If you do not believe a comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
            After reviewing any amendment to your registration statement and the information
you provide in response to this letter, we may have additional comments.
Amendment No. 3 to Registration Statement on Form F-1
Cover Page
1.We note disclosure that the “actual public offering price will be determined at the time
of pricing and may be at a discount to the current market price of our Class A
Ordinary Shares or to the assumed price set forth above.” Please revise the underlined
disclosure to state “will likely, or will.”
2.Please revise to state on the cover page that each Class A Ordinary Share will be sold
together with two Warrants. Also, disclose on the cover page and throughout the filing
that the price of the securities being offered will be fixed for the duration of the
offering. Further, we note disclosure on page 17 that “[b]ecause the sales of the shares
offered hereby… if we sell shares at prices significantly below the price at which they
invested.” Please revise to clarify that the offering will be made at a fixed price for the
duration of the offering or remove this disclosure.

September 25, 2025
Page 2
The Offering, page 14
3.Refer to the disclosure under “Ordinary Shares Outstanding Immediately After the
Offering” and footnote (1). The disclosure that 20,581,250 Class A Ordinary Shares
are outstanding as of the date of this prospectus appears inconsistent with the other
disclosure that 6,581,250 Class A Ordinary Shares are outstanding. Please revise here
and page 24 to reconcile these discrepancies.
            Please contact Jenny O'Shanick at 202-551-8005 or Erin Purnell at 202-551-3454
with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc:Lisa Forcht

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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:
  Jenny O' Shanick

  Erin Purnell

  Re:
  CCSC Technology International Holdings Limited

      Registration Statement on Form F-1

  Filed August 22, 2025

  File No. 333-289769

Ladies and Gentlemen:

This letter is in response to the letter
dated September 2, 2025, from the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”)
addressed to CCSC Technology International Holdings Limited (the “Company”, “we”, or “our”). For ease
of reference, we have recited the Commission’s comment in this response. An amended Registration Statement on Form F-1 (the “Amended
Registration Statement”) is being submitted publicly to accompany this letter.

Registration Statement on
Form F-1

Prospectus Summary, page 1

1. We
note that you removed the summary risk factors that appear to make an investment in you or your offering speculative or risky, as required
by Item 105(b) of Regulation S-K. Please revise to include these summary risks and disclose the risks that your corporate structure and
being based in or having the majority of the company’s operations in China poses to investors. In particular, describe the significant
regulatory, liquidity, and enforcement risks with cross-references to the more detailed discussion of these risks in the prospectus. For
example, specifically discuss risks arising from the legal system in China, including risks and uncertainties regarding the enforcement
of laws and that rules and regulations in China can change quickly with little advance notice; and the risk that the Chinese government
may intervene or influence your operations at any time, or may exert more control over offerings conducted overseas and/or foreign investment
in China-based issuers, which could result in a material change in your operations and/or the value of the securities you are registering
for sale. Acknowledge any risks that any actions by the Chinese government to exert more oversight and control over offerings that are
conducted overseas and/or foreign investment in China-based issuers could significantly limit or completely hinder your ability to offer
or continue to offer securities to investors and cause the value of such securities to significantly decline or be worthless.

Response: In response to the
Staff’s comment, we revised our disclosure on page 6 through 10 of the Amended Registration Statement to reinstate the Summary
Risk Factors.

We appreciate the assistance the Staff
has provided with its comments. If you have any questions, please do not hesitate to call our counsel, Ying Li, Esq., of Hunter Taubman
Fischer & Li LLC, at (212) 530-2206.

    Very truly yours,

    /s/ Kung Lok Chiu

    Name:
    Kung Lok Chiu

    Title:
    Chief Executive Officer and Director

Cc: Ying Li, Esq.

Hunter Taubman Fischer & Li LLC

September 2, 2025
Kung Lok Chiu
Chief Executive Officer
CCSC Technology International Holdings Limited
301-03, 13/F Shatin Galleria, 18-24 Shan Mei Street
Fotan, Shatin, Hong Kong
Re:CCSC Technology International Holdings Limited
Registration Statement on Form F-1
Filed August 22, 2025
File No. 333-289769
Dear Kung Lok Chiu:
            We have conducted a limited review of your registration statement and have the
following comment.
            Please respond to this letter by amending your registration statement and providing
the requested information. If you do not believe a comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
            After reviewing any amendment to your registration statement and the information
you provide in response to this letter, we may have additional comments.
Registration Statement on Form F-1
Prospectus Summary, page 1
We note that you removed the summary risk factors that appear to make an
investment in you or your offering speculative or risky, as required by Item 105(b) of
Regulation S-K. Please revise to include these summary risks and disclose the risks
that your corporate structure and being based in or having the majority of the
company’s operations in China poses to investors. In particular, describe the
significant regulatory, liquidity, and enforcement risks with cross-references to the
more detailed discussion of these risks in the prospectus. For example, specifically
discuss risks arising from the legal system in China, including risks and uncertainties
regarding the enforcement of laws and that rules and regulations in China can change
quickly with little advance notice; and the risk that the Chinese government may
intervene or influence your operations at any time, or may exert more control over 1.

September 2, 2025
Page 2
offerings conducted overseas and/or foreign investment in China-based issuers, which
could result in a material change in your operations and/or the value of the securities
you are registering for sale. Acknowledge any risks that any actions by the Chinese
government to exert more oversight and control over offerings that are conducted
overseas and/or foreign investment in China-based issuers could significantly limit or
completely hinder your ability to offer or continue to offer securities to investors and
cause the value of such securities to significantly decline or be worthless.
            We remind you that the company and its management are responsible for the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action or absence
of action by the staff.
            Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate
time for us to review any amendment prior to the requested effective date of the registration
statement.
            Please contact Jenny O'Shanick at 202-551-8005 or Erin Purnell at 202-551-3454
with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc:Ying Li

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 CCSC Technology International Holdings Limited

 1301-03, 13/f Shatin Galleria, 18-24 Shan Mei
St
Fotan, Shatin, Hong Kong

 Via EDGAR

 Division of Corporation Finance

 Office of Trade & Services

 U.S. Securities and Exchange Commission

 100 F Street, NE

 Washington, D.C., 20549

 Attention:
 Ms. Jenny O'Shanick

 March 13, 2025

 Re:
 CCSC Technology International Holdings Limited

 Registration Statement on Form F-3, as amended (File No. 333-284474)

 Initially filed January 24, 2025

 Dear Ms. O'Shanick:

 Pursuant to Rule 461 under the Securities Act of 1933,
as amended, CCSC Technology International Holdings Limited hereby requests acceleration of effectiveness of the above referenced Registration
Statement, so that it will become effective at 4:30 p.m. ET on March 14, 2025, or as soon as thereafter practicable.

 Very truly yours,

 CCSC Technology International Holdings Limited

 By:
 /s/ Kung Lok Chiu

 Name:
 Kung Lok Chiu

 Title:
 Chief Executive Officer

 cc:
 Ying Li, Esq.

 Hunter Taubman Fischer & Li LLC

January 30, 2025
Kung Lok Chiu
Chief Executive Officer
CCSC Technology International Holdings Limited
301-03, 13/f Shatin Galleria, 18-24 Shan Mei St
Fotan, Shatin, Hong Kong
00852-26870272
Re:CCSC Technology International Holdings Limited
Registration Statement on Form F-3
Filed January 24, 2025
File No. 333-284474
Dear Kung Lok Chiu:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Jenny O'Shanick at 202-551-8005 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc:Ying Li

November 7, 2024
Chee Hui Law
Chief Financial Officer
CCSC Technology International Holdings Limited
1301-03, 13/f Shatin Galleria, 18-24 Shan Mei St
Fotan, Shatin
Hong Kong
Re:CCSC Technology International Holdings Limited
Form 20-F for Fiscal Year Ended March 31, 2024
File No. 001-41919
Dear Chee Hui Law:
            We have completed our review of your filing. We remind you that the company and
its management are responsible for the accuracy and adequacy of their disclosures,
notwithstanding any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Finance

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September 24, 2024

Via Edgar

Mr. Tyler Howes

Division of Corporation Finance

U.S. Securities and Exchange Commission

Re:  CCSC Technology International Holdings Limited

                                                                                Form 20-F for Fiscal Year Ended March 31, 2024

                                                                                File No. 001-41919

Dear Mr. Howes:

This letter is in response to the letter dated September 19,
2024, from the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) addressed
to CCSC Technology International Holdings Limited (the “Company”, “we”, or “our”). For ease of reference,
we have recited the Commission’s comment in this response.

Form 20-F for Fiscal Year Ended March 31, 2024
Item 6. Directors, Senior Management and Employees

F. Disclosure of a registrant's action to recover erroneously
awarded compensation, page 79

 1. It appears that you have not provided your disclosure about your recovery analysis in an Interactive
Data File in accordance with Rule 405 of Regulation S-T and the EDGAR Filer Manual. In future filings where you conduct a recovery analysis,
please also include the interactive data.

Response: We acknowledge the Staff’s comment and
will provide disclosure about recovery analysis in an Interactive Data File in accordance with Rule 405 of Regulation S-T and the EDGAR
Filer Manual in our future filings.

We appreciate the assistance the Staff has
provided with its comments. If you have any questions, please do not hesitate to call our counsel, Ying Li, Esq., of Hunter Taubman Fischer
& Li LLC, at (212) 530-2206.

    Very truly yours,

    /s/ Chee Hui Law

    Name:
    Chee Hui Law

    Title:
    Chief Financial Officer

Cc: Ying Li, Esq.

Hunter Taubman Fischer & Li LLC

September 19, 2024
Chee Hui Law
Chief Financial Officer
CCSC Technology International Holdings Limited
1301-03, 13/f Shatin Galleria, 18-24 Shan Mei St
Fotan, Shatin
Hong Kong
Re:CCSC Technology International Holdings Limited
Form 20-F for Fiscal Year Ended March 31, 2024
File No. 001-41919
Dear Chee Hui Law:
            We have reviewed your filing and have the following comment.
            Please respond to this letter within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe a
comment applies to your facts and circumstances, please tell us why in your response.
            After reviewing your response to this letter, we may have additional comments.
Form 20-F for Fiscal Year Ended March 31, 2024
Item 6. Directors, Senior Management and Employees
F. Disclosure of a registrant's action to recover erroneously awarded compensation, page 79
1.It appears that you have not provided your disclosure about your recovery analysis in an
Interactive Data File in accordance with Rule 405 of Regulation S-T and the EDGAR
Filer Manual. In future filings where you conduct a recovery analysis, please also include
the interactive data.
            We remind you that the company and its management are responsible for the accuracy and
adequacy of their disclosures, notwithstanding any review, comments, action or absence of action
by the staff.
            Please contact Tyler Howes at 202-551-3370 or Sebastian Gomez Abero at 202-551-3578
with any questions.

September 19, 2024
Page 2
Sincerely,
Division of Corporation Finance
Office of Finance

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CCSC Technology International Holdings
Limited

1301-03, 13/f Shatin Galleria, 18-24 Shan
Mei St

Fotan, Shatin, Hong Kong

VIA EDGAR

December 26, 2023

Mr. Evan Ewing

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

Washington, D.C. 20549

Re: CCSC Technology International Holdings Limited

  Registration Statement on Form F-1, as
amended

  File No. 333- 270741

Dear Mr. Ewing:

In accordance with Rule 461
of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended,
CCSC Technology International Holdings Limited hereby requests acceleration of effectiveness of the above referenced Registration Statement
so that it will become effective at 4:00 pm, Eastern Time, on December 28, 2023, or as soon thereafter as practicable.

    Very truly yours,

    CCSC Technology International Holdings Limited

    By:
    /s/ Kung Lok Chiu

    Name:
    Kung Lok Chiu

    Title:
    Chief Executive Officer

cc. Ying Li, Esq., Hunter Taubman Fischer & Li LLC

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December 26, 2023

VIA EDGAR

Mr. Evan Ewing

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

Washington, D.C. 20549

Re: CCSC Technology International Holdings Limited

  Registration Statement on Form F-1, as amended

  File No. 333- 270741

Dear Mr. Ewing:

Pursuant to Rule 461, as amended, the undersigned, as the representative
of the prospective underwriters of the proposed offering by CCSC Technology International Holdings Limited (the “Company”),
hereby join the Company’s request that the effectiveness of the above-referenced Registration Statement (the “Registration
Statement”) be accelerated so that the Registration Statement will become effective at 4:00 p.m., Eastern Time, on December 28,
2023, or as soon thereafter as is practicable.

Pursuant to Rule 460 under the Securities Act, please be advised that
during the period from November 30, 2023 to the date of this letter, we have distributed as many copies of the preliminary prospectus,
dated November 30, 2023 to selected dealers, institutions and others as appears to be reasonable to secure adequate distribution of the
preliminary prospectus.

The undersigned, as the representative of the prospective underwriters
of the proposed offering, advise on behalf of the underwriters that the underwriters have complied and will continue to comply with Rule
15c2-8 under the Securities Exchange Act of 1934, as amended.

    Very truly yours,

    REVERE SECURITIES LLC

    By:
    /s/ Dajiang Guo

    Name:
    Dajiang Guo

    Title:
    Chief Executive Officer, Head of Investment Banking

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CCSC Technology International Holdings Ltd

November 13, 2023

Via Edgar

Mr. Evan Ewing

Division of Corporation Finance

Office of Manufacturing

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

    Re:
    CCSC Technology International Holdings Ltd

    Amendment No.1 to Registration Statement on Form F-1

    Filed July 28, 2023

    File No. 333-270741

Dear Mr. Ewing:

This letter is in response to the letter dated
August 10, 2023, from the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”)
addressed to CCSC Technology International Holdings Ltd (the “Company,” “we,” and “our”). For ease
of reference, we have recited the Commission’s comment in this response. An amendment to the registration statement on Form F-1
(the “Amendment”) is being filed to accompany this letter.

Amendment No. 1 to Registration Statement on Form F-1

General

1. Please update your disclosure with respect
to the status of your filing with the CSRC or disclose why you have not yet filed materials with the CSRC.

Response: We respectfully advise the Staff
that we submitted our filing materials to the CSRC and were notified in writing by the CSRC on November 6, 2023 that we do
not fall within the scope of the filing requirements, and thus are not required to file under the Trial Measures at this time. Accordingly,
we have updated the related disclosure in the Amendment.

We appreciate the assistance the Staff has provided
with its comments. If you have any questions, please do not hesitate to call our counsel, Ying Li, Esq., of Hunter Taubman Fischer &
Li LLC, at (212) 530-2206.

Very truly yours,

    /s/ Chee Hui Law

    Name:
    Chee Hui Law

    Title:
    Chief Financial Officer

    cc:
    Ying Li, Esq.

    Hunter Taubman Fischer & Li LLC

United States securities and exchange commission logo
August 10, 2023
Chee Hui Law
Chief Financial Officer
CCSC Technology International Holdings Ltd
1301-03, 13/f Shatin Galleria, 18-24 Shan Mei St
Fotan, Shatin, Hong Kong
Re:CCSC Technology International Holdings Ltd
Amendment No. 1 to Registration Statement on Form F-1
Filed July 28, 2023
File No. 333-270741
Dear Chee Hui Law:
            We have reviewed your amended registration statement and have the following
comments.  In some of our comments, we may ask you to provide us with information so we
may better understand your disclosure.
            Please respond to this letter by amending your registration statement and providing the
requested information.  If you do not believe our comments apply to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
            After reviewing any amendment to your registration statement and the information you
provide in response to these comments, we may have additional comments.
Amendment No. 1 to Registration Statement on Form F-1
General
1.Please update your disclosure with respect to the status of your filing with the CSRC or
disclose why you have not yet filed materials with the CSRC.
            You may contact Charles Eastman at 202-551-3794 or Kevin Stertzel at 202-551-3723 if
you have questions regarding comments on the financial statements and related matters.  Please
contact Evan Ewing at 202-551-5920 or Asia Timmons-Pierce at 202-551-3754 with any other
questions.
Sincerely,

 FirstName LastNameChee Hui Law
 Comapany NameCCSC Technology International Holdings Ltd
 August 10, 2023 Page 2
 FirstName LastName
Chee Hui Law
CCSC Technology International Holdings Ltd
August 10, 2023
Page 2
Division of Corporation Finance
Office of Manufacturing

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CCSC
Technology International Holdings Ltd

July
28, 2023

Via
Edgar

Mr.
Evan Ewing

Division
of Corporation Finance

Office
of Manufacturing

U.S.
Securities and Exchange Commission

100
F Street, NE

Washington,
D.C., 20549

    Re:
    CCSC Technology International Holdings Ltd

    Registration Statement on Form F-1

    Submitted March 22, 2023

    CIK No. 0001931717

Dear
Mr. Ewing:

This
letter is in response to the letter dated March 31, 2023, from the staff (the “Staff”) of the U.S. Securities and Exchange
Commission (the “Commission”) addressed to CCSC Technology International Holdings Ltd (the “Company,” “we,”
and “our”). For ease of reference, we have recited the Commission’s comments in this response. An amendment to the
registration statement on Form F-1 (the “Registration Statement”) is being filed to accompany this letter.

Exhibits,
page -

1.
We note that the Exhibit 99.2 opinion states that the opinion “may not be disclosed to or relied upon by any other persons or corporate
entities other than the Company and Hunter Taubman Fischer & Li LLC.” Purchasers of the securities in the offering are entitled
to rely on the opinion. As such, please revise to eliminate the limitation on reliance.

Response:
We acknowledge the Staff’s comment and are refiling the revised Exhibit 99.2 opinion without the limitation on reliance.

2.
Please file final legal opinions. Currently, exhibits 5.1, 8.2 and 99.3 are “form” of opinions that are undated and have numerous
blanks/brackets. Additionally, please revise the Exhibit 99.3 opinion to clearly provide a consent of counsel.

Response:
We acknowledge the Staff’s comment, and are filing exhibits 5.1, 8.2 and 99.3 as final legal opinions. Additionally, the Exhibit
99.3 opinion has been revised to clearly provide a consent of counsel.

Exhibit
5.1, page –

3.
It appears that the representative’s warrants will be governed by New York law. The exhibit 5.1 opinion assumes that the warrant agreement
will be legal, valid, binding and enforceable against all relevant parties in accordance with their terms under the laws of the State
of New York. Please have counsel remove this assumption. Please have New York counsel opine that the warrants are a binding obligation
of the registrant under the law of the jurisdiction governing the warrant agreement.

Response:
We acknowledge the Staff’s comment and respectfully advise the Staff that the Company has engaged a new representative of the underwriters
and will no longer issue representative’s warrants in connection with this offering. We are refiling the 5.1 opinion to reflect
such change.

Use
of Proceeds, page 46

4.
Please revise this section to disclose that, at closing of the offering, you will deposit $500,000 of the offering proceeds into an escrow
account to cover possible indemnification claims against the underwriters for a period of 18 months.

Response:
We acknowledge the Staff’s comment and respectfully advise Staff that we have agreed to deposit $200,000 of the offering proceeds
into an escrow account to cover possible indemnification claims against the underwriters for a period of 12 months, and have revised
the Use of Proceeds section to disclose as such.

Compensation
of Directors and Executive Officers, page 111

5.
Please update your compensation disclosure to reflect the fiscal year ended March 31, 2023.

Response:
We acknowledge the Staff’s comment, and have updated our compensation disclosure to reflect the fiscal year ended March 31, 2023.

We
appreciate the assistance the Staff has provided with its comments. If you have any questions, please do not hesitate to call our counsel,
Ying Li, Esq., of Hunter Taubman Fischer & Li LLC, at (212) 530-2206.

Very
truly yours,

    /s/ Chee
    Hui Law

    Name:
    Chee Hui Law

    Title:
    Chief Financial Officer

    cc:
    Ying Li, Esq.

    Hunter Taubman Fischer & Li LLC

United States securities and exchange commission logo
March 31, 2023
Chee Hui Law
Chief Financial Officer
CCSC Technology International Holdings Ltd
1301-03, 13/f Shatin Galleria, 18-24 Shan Mei St
Fotan, Shatin, Hong Kong
Re:CCSC Technology International Holdings Ltd
Registration Statement on Form F-1
Filed March 22, 2023
File No. 333-270741
Dear Chee Hui Law:
            We have reviewed your registration statement and have the following comments.  In
some of our comments, we may ask you to provide us with information so we may better
understand your disclosure.
            Please respond to this letter by amending your registration statement and providing the
requested information.  If you do not believe our comments apply to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
            After reviewing any amendment to your registration statement and the information you
provide in response to these comments, we may have additional comments.
Registration Statement on Form F-1
Exhibits, page -
1.We note that the Exhibit 99.2 opinion states that the opinion "may not be disclosed to or
relied upon by any other persons or corporate entities other than the Company and Hunter
Taubman Fischer & Li LLC." Purchasers of the securities in the offering are entitled to
rely on the opinion.  As such, please revise to eliminate the limitation on reliance.
2.Please file final legal opinions. Currently, exhibits 5.1, 8.2 and 99.3
are "form" of opinions that are undated and have numerous blanks/brackets. Additionally,
please revise the Exhibit 99.3 opinion to clearly provide a consent of counsel.

 FirstName LastNameChee Hui Law
 Comapany NameCCSC Technology International Holdings Ltd
 March 31, 2023 Page 2
 FirstName LastName
Chee Hui Law
CCSC Technology International Holdings Ltd
March 31, 2023
Page 2
Exhibit 5.1, page -
3.It appears that the representative's warrants will be governed by New York law. The
exhibit 5.1 opinion assumes that the warrant agreement will be legal, valid, binding and
enforceable against all relevant parties in accordance with their terms under the laws of
the State of New York. Please have counsel remove this assumption. Please have New
York counsel opine that the warrants are a binding obligation of the registrant under the
law of the jurisdiction governing the warrant agreement.
Use of Proceeds, page 46
4.Please revise this section to disclose that, at closing of the offering, you will deposit
$500,000 of the offering proceeds into an escrow account to cover possible
indemnification claims against the underwriters for a period of 18 months.
Compensation of Directors and Executive Officers,, page 111
5.Please update your compensation disclosure to reflect the fiscal year ended March 31,
2023.
            We remind you that the company and its management are responsible for the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action or absence of
action by the staff.
            Refer to Rules 460 and 461 regarding requests for acceleration.  Please allow adequate
time for us to review any amendment prior to the requested effective date of the registration
statement.
            You may contact Charles Eastman at 202-551-3794 or Kevin Stertzel at 202-551-3723 if
you have questions regarding comments on the financial statements and related matters.  Please
contact Evan Ewing at 202-551-5920 or Asia Timmons-Pierce at 202-551-3754 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing

United States securities and exchange commission logo
November 25, 2022
Chee Hui Law
Chief Financial Officer
CCSC Technology International Holdings Ltd
1301-03, 13/f Shatin Galleria, 18-24 Shan Mei St
Fotan, Shatin, Hong Kong
Re:CCSC Technology International Holdings Ltd
Amendment No. 1 to Draft Registration Statement on Form F-1
Submitted October 31, 2022
CIK No. 0001931717
Dear Chee Hui Law:
            We have reviewed your amended draft registration statement and have the following
comments.  In some of our comments, we may ask you to provide us with information so we
may better understand your disclosure.
            Please respond to this letter by providing the requested information and either submitting
an amended draft registration statement or publicly filing your registration statement on
EDGAR.  If you do not believe our comments apply to your facts and circumstances or do not
believe an amendment is appropriate, please tell us why in your response.
            After reviewing the information you provide in response to these comments and your
amended draft registration statement or filed registration statement, we may have additional
comments.
Draft Registration Statement on Form F-1
Cover Page
1.We note your responses to comments 2 and 4 and reissue. We asked you to state whether
any transfers, dividends or distributions have been made between the holding company,
its subsidiaries and consolidated entities. Your response to comment 4 states a
subsidiary of the company paid a dividend of $3.37 million to its shareholders. Please
clarify and/or revise your disclosures throughout the cover page, prospectus summary and
the remainder of the registration statement to disclose this dividend and any other
applicable transfers, dividends or distributions.
            You may contact Charles Eastman at 202-551-3794 or Kevin Stertzel at 202-551-3723 if

 FirstName LastNameChee Hui Law
 Comapany NameCCSC Technology International Holdings Ltd
 November 25, 2022 Page 2
 FirstName LastName
Chee Hui Law
CCSC Technology International Holdings Ltd
November 25, 2022
Page 2
you have questions regarding comments on the financial statements and related matters.  Please
contact Evan Ewing at 202-551-5920 or Asia Timmons-Pierce at 202-551-3754 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing

United States securities and exchange commission logo
July 11, 2022
Chee Hui Law
Chief Financial Officer
CCSC Technology International Holdings Ltd
1301-03, 13/f Shatin Galleria, 18-24 Shan Mei St
Fotan, Shatin, Hong Kong
Re:CCSC Technology International Holdings Ltd
Draft Registration Statement on Form F-1
Submitted June 15, 2022
CIK No. 0001931717
Dear Mr. Law:
            We have reviewed your draft registration statement and have the following comments.  In
some of our comments, we may ask you to provide us with information so we may better
understand your disclosure.
            Please respond to this letter by providing the requested information and either submitting
an amended draft registration statement or publicly filing your registration statement on
EDGAR.  If you do not believe our comments apply to your facts and circumstances or do not
believe an amendment is appropriate, please tell us why in your response.
            After reviewing the information you provide in response to these comments and your
amended draft registration statement or filed registration statement, we may have additional
comments.
Draft Registration Statement on Form F-1 filed June 15, 2022
Cover Page
1.On page 123 you disclose that you have agreed to issue warrants to the underwriters to
purchase a number of shares equal to 7% of the total number of shares sold in the offering.
Please disclose this on the cover page and state that the warrants and shares are also being
registered in this registration statement. Additionally, revise the offering summary, risk
factors and description of share capital sections, as applicable, to disclose the issuance of
the warrants.
2.We note your disclosure that CCSC Cayman has not paid dividends or made any
distributions to U.S. investors. State whether any transfers, dividends, or distributions
have been made to date between the holding company, its subsidiaries, and consolidated

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 Comapany NameCCSC Technology International Holdings Ltd
 July 11, 2022 Page 2
 FirstName LastNameChee Hui Law
CCSC Technology International Holdings Ltd
July 11, 2022
Page 2
entities, or to investors, and quantify the amounts where applicable.  Please revise related
disclosure throughout your prospectus.
Prospectus Summary, page 1
3.We note your statement that you have not independently verified market and industry data
from third-party sources, including Frost & Sullivan Inc. This appears to be an
inappropriate disclaimer of responsibility with respect to the third party information.
 Please either delete the statement or revise to clarify that you are responsible for all
disclosure in the registration statement.
4.We note your disclosure on page 3 that as of the date of the registration statement "(1) no
cash transfer or transfer of other assets have occurred among the Company and its
subsidiaries, (2) no dividends or distributions have been made by a subsidiary, and (3) the
Company has not made any dividends or distributions to U.S. investors." On page 58 you
state that you paid a dividend to shareholders of $3.37 million during the fiscal year ended
March 31, 2021. Please clarify.
5.Please revise both the Summary of Risk Factors and the Risk Factors section to move
forward the risks related to doing business in China so that such risks are prominently
disclosed within each section in relation to other identified material risks.
6.We note your disclosures regarding approvals from the PRC authorities to conduct your
operations. Please also describe the consequences to you and your investors if you or your
subsidiaries: (i) do not receive or maintain such permissions or approvals, (ii)
inadvertently conclude that such permissions or approvals are not required, or (iii)
applicable laws, regulations, or interpretations change and you are required to obtain such
permissions or approvals in the future.
Risk Factors, page 11
7.Please include a risk factor discussing the material risks to your business associated
with cybersecurity issues. To the extent cybersecurity risks are material to your business,
please disclose here, or in another appropriately captioned section, the nature of the
board’s role in overseeing your cybersecurity risk management, the manner in which the
board will administer this oversight function and any effect this will have on the board’s
leadership structure.
8.We note your disclosure with respect to rising labor and raw material costs on pages 69-
70. Please update the applicable risk factors in this section to identify actions planned or
taken, if any, to mitigate inflationary pressures.
If we fail to acquire new customers or retain existing customers, especially our large customers,
our business..., page 12
9.Please revise this risk factor to quantify what percentage of total revenue your largest
customer accounted for in the fiscal years ended March 31, 2021 and 2020.

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 July 11, 2022 Page 3
 FirstName LastNameChee Hui Law
CCSC Technology International Holdings Ltd
July 11, 2022
Page 3
Recent greater oversight by the CAC over data security..., page 18
10.In light of recent events indicating greater oversight by the Cyberspace Administration of
China (CAC) over data security, particularly for companies seeking to list on a foreign
exchange, please revise your disclosure to explain to what extent you believe that you are
compliant with the regulations or policies that have been issued by the CAC to date.
Risk Factors
Our PRC subsidiary has not made adequate social insurance and housing fund contributions for
all employees as required by PRC regulations..., page 23
11.Please revise this risk factor to disclose (i) whether you intend to pay the outstanding
social insurance and housing fund contributions and (ii) the total estimated late fees and
fines you may be required to pay as of the date of the registration statement.
Management's Discussion and Analysis of Financial Condition and Results of Operations, page
50
12.Please disclose whether and how your business segments, products, lines of service,
projects, or operations are materially impacted by supply chain disruptions, especially in
light of Russia’s invasion of Ukraine. For example, discuss whether you have or expect to:
•suspend the production, purchase, sale or maintenance of certain items;
•experience higher costs due to constrained capacity or increased commodity prices or
challenges sourcing materials (e.g., nickel, palladium, neon, cobalt, iron, platinum or
other raw material sourced from Russia, Belarus, or Ukraine);
•experience surges or declines in consumer demand for which you are unable to
adequately adjust your supply;
•be unable to supply products at competitive prices or at all due to export restrictions,
sanctions, or the ongoing invasion; or
•be exposed to supply chain risk in light of Russia’s invasion of Ukraine and/or related
geopolitical tension or have sought to “de-globalize” your supply chain.

Explain whether and how you have undertaken efforts to mitigate the impact and where
possible quantify the impact to your business.
13.Disclose any material impact of import or export bans resulting from Russia’s invasion of
Ukraine on any products or commodities, if any, including energy from Russia, used in
your business or sold by you. Disclose the current and anticipated impact on your
business, taking into account the availability of materials, cost of materials, costs and risks
associated with transportation in your business, and the impact on margins and on your
customers.
Financial Statements, page F-1
14.Please provide updated audited financial statements and related disclosures as of and for
the fiscal year ended March 31, 2022.

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 Comapany NameCCSC Technology International Holdings Ltd
 July 11, 2022 Page 4
 FirstName LastName
Chee Hui Law
CCSC Technology International Holdings Ltd
July 11, 2022
Page 4

Undertakings, page II-2
15.We note that you have checked the Rule 415 box on the cover page. If you will be
conducting the offering of any of your securities in accordance with Rule 415, please
include all Rule 415 undertakings as required by Item 512(a) of Regulation S-K or explain
why you are not required to do so.
General
16.Please supplementally provide us with copies of all written communications, as defined in
Rule 405 under the Securities Act, that you, or anyone authorized to do so on your behalf,
present to potential investors in reliance on Section 5(d) of the Securities Act, whether or
not they retain copies of the communications. Please contact legal staff associated with the
review of this filing to discuss how to submit the materials, if any, to us for review.
17.We note your disclosure regarding permissions and approvals for your offering and
operations. Please explain how you determined that permissions and approvals were not
necessary when you provide disclosure to that effect. If you relied on the advice of
counsel, you should identify counsel and file the consent of counsel as an exhibit. If you
did not consult counsel, you should explain why. In that regard, we note your disclosure
on pages 20 and 93 regarding the Draft Rules Regarding Overseas Listings.
            You may contact Charles Eastman at 202-551-3794 or Kevin Stertzel at 202-551-3723 if
you have questions regarding comments on the financial statements and related matters.  Please
contact Evan Ewing at 202-551-5920 or Asia Timmons-Pierce at 202-551-3754 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing