TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo July 20, 2023 Zhuang Richun Chief Executive Officer Kun Peng International Ltd. 1F, Building 3, No 1001 Huihe South Street Banbidian Village Gaobeidian Town, Chaoyang District Beijing, PRC Re: Kun Peng International Ltd. Form 10-K for the Fiscal Year Ended September 30, 2022 File No. 333-169805 Dear Zhuang Richun: We have completed our review of your filings. 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 Trade & Services cc: Celia Velletri