CORRESP 1 filename1.htm

 

December 23, 2021

 

Alexandra Barone /Jan Woo

Securities and Exchange Commission

Division of Corporate Finance

Office of Technology

100 F Street, N.E.

Washington, D.C. 20549

 

Re:

Greenpro Capital Corp.

Amendment No. 4 to Registration Statement on Form S-3 Filed December 14, 2021

File No. 333-258441

 

Dear Mses. Barone and Woo

 

On behalf of our client, Greenpro Capital Corp. (the “Company”), we submit to the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) this letter setting forth the Company’s responses to the comments contained in the Staff’s letter dated December 21, 2021. Concurrently with the submission of this letter, the Company is submitting its revised Amendment No. 5 to registration statement on Form S-3 (the “Revised Registration Statement”) and the related exhibits via EDGAR to the Commission.

 

The Staff’s comments are repeated below in bold and are followed by the Company’s responses. We have included page references in the Revised Registration Statement where the language addressing a particular comment appears. Capitalized terms used but not otherwise defined herein have the meanings set forth in the Registration Statement.

 

* * *

 

Amendment No. 4 to Registration Statement on Form S-3 Risk Factors, page 8

 

1.       Please revise to include a discussion of the amendments adopted by the SEC to finalize rules relating to the Holding Foreign Companies Accountable Act.

 

Response:

 

The Company acknowledges the Staff’s comment and has included discussion of the amendments adopted by the SEC to finalize rules relating to the Holding Foreign Companies Accountable Act.

 

If you have any questions regarding the Revised Registration Statement, please contact the undersigned by phone at (212) 930 9700 or via e-mail at btan@srf.law.

 

  Very truly yours,
   
  SICHENZIA ROSS FERENCE LLP
   
  /s/ Benjamin Tan
  Benjamin Tan Esq.

 

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