Exhibit 23.4

  

 LETTER IN LIEU OF CONSENT FOR REVIEW REPORT

We have reviewed, in accordance with the standards of the Public Company Accounting Oversight Board (United States), the unaudited interim condensed consolidated financial statements of EPWK Holdings Ltd. for the periods ended December 31, 2022 and 2021, as indicated in our report dated May 16, 2023, except for Note 2(y), as to which the date is June 22, 2023; because we did not perform an audit, we expressed no opinion on that information.

We also are aware that the aforementioned report, pursuant to Rule 436(c) under the Securities Act of 1933, is not considered a part of the Registration Statement prepared or certified by an accountant or a report prepared or certified by an accountant within the meaning of Sections 7 and 11 of that Act.

	/s/ WWC, P.C.
San Mateo, California	WWC, P.C.
August 1, 2023	Certified Public Accountants
	PCAOB ID: 1171