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                              January 22, 2024

       Raymond Ming Hui Lin
       Chief Executive Officer
       CLPS Incorporation
       Unit 1000, 10th Floor, Millennium City III
       370 Kwun Tong Road, Kwun Tong, Kowloon
       Hong Kong SAR

                                                        Re: CLPS Incorporation
                                                            Form 20-F for
Fiscal Year Ended June 30, 2023
                                                            File No. 001-38505

       Dear Raymond Ming Hui Lin:

              We have limited our review of your filing to the submission
and/or disclosures as
       required by Item 16I of Form 20-F and have the following comment. In our
comment, we may
       ask you to provide us with information so we may better understand your
disclosure.

              Please respond to this comment within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond.

                                                        After reviewing your
response to this comment, we may have additional comments.

       Form 20-F for Fiscal Year Ended June 30, 2023

       Item 16I. Disclosure Regarding Foreign Jurisdictions That Prevent
Inspections, page 127

   1.                                                   We note that during
your fiscal year ended June 30, 2023 you were identified by the
                                                        Commission pursuant to
Section 104(i)(2)(A) of the Sarbanes-Oxley Act of 2002 (15
                                                        U.S.C. 7214(i)(2)(A))
as having retained, for the preparation of the audit report on your
                                                        financial statements
included in the Form 20-F, a registered public accounting firm that
                                                        has a branch or office
that is located in a foreign jurisdiction and that the Public Company
                                                        Accounting Oversight
Board had determined it is unable to inspect or investigate
                                                        completely because of a
position taken by an authority in the foreign jurisdiction. Please
                                                        provide the
documentation required by Item 16I(a) of Form 20-F or tell us why you are
                                                        not required to do so.
Additionally, please amend your Form 20-F to provide the
                                                        disclosures required
under Item 16I(b) of Form 20-F. Refer to the Staff Statement on the
                                                        Holding Foreign
Companies Accountable Act and the Consolidated Appropriations Act,
                                                        2023, available on our
website at https://www.sec.gov/corpfin/announcement/statement-
                                                        hfcaa-040623.
 Raymond Ming Hui Lin
FirstName  LastNameRaymond Ming Hui Lin
CLPS Incorporation
Comapany
January 22,NameCLPS
            2024      Incorporation
January
Page 2 22, 2024 Page 2
FirstName LastName
        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 Charlie Guidry at 202-551-3621 or Jennifer Gowetski at
202-551-3401
with any other questions.



                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Disclosure Review
Program
cc:      Rongwei Xie