TEXT-EXTRACT 2 filename2.txt November 19, 2024 Alan Lui Wai Leung Chief Financial Officer Hapi Metaverse Inc. 4800 Montgomery Lane, Suite 210 Bethesda, MD 20814 Re: Hapi Metaverse Inc. Form 10-K for Fiscal Year Ended December 31, 2023 File No. 333-194748 Dear Alan Lui Wai Leung: 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 Trade & Services cc: Michael Gershon