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                              August 26, 2022

       Choon Pin Yeo
       Chief Executive Officer
       catTHIS Holdings Corp.
       A-9-3, Northpoint Office, Mid Valley City, Lingkaran Syed Putra,
       59200 Kuala Lumpur, Malaysia

                                                        Re: catTHIS Holdings
Corp.
                                                            Amendment No. 1 to
Registration Statement on Form S-1
                                                            Filed August 11,
2022
                                                            File No. 333-264963

       Dear Mr. Yeo:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our June
14, 2022 letter.

       Amendment No. 1 to Registration Statement on Form S-1

       Management's Discussion and Analysis, page 9

   1.                                                   Provide more detailed
disclosure about how you currently (and plan to in the future)
                                                        generate revenues. For
example, clarify whether you sell (or plan to sell) subscriptions to
                                                        your customers, or
whether you generate revenue strictly on a project by project basis.
                                                        Discuss whether the
number of users downloading customers' catalogues employing your
                                                        technology affect the
amount of revenues that you generate from customers.
       How We Plan to Offer and Sell Our Shares, page 18

   2.                                                   Please add your
disclosure responsive to prior comment 2 to the How We Plan to Offer
                                                        and Sell Our Shares
section.
 Choon Pin Yeo
FirstName LastNameChoon Pin Yeo
catTHIS Holdings Corp.
Comapany
August 26, NamecatTHIS
           2022        Holdings Corp.
August
Page 2 26, 2022 Page 2
FirstName LastName
Index to Financial Statements, page 23

3.       Please revise or advise as we have reviewed your response to prior
comment 11 and noted
         that the following issues were not addressed:

                A search of    date of inception    indicates that various
pages of the amendment
              continue to label dates of inception as both January 4, 2021 and
June 25, 2021.

                On page F-3, the Loss before Income Tax of ($312,597) plus the
Income Tax
              Provision of ($312,597) appears to add up to a Net Loss of
($312,597), which does
              not appear to be correct.

                The columns of the Consolidated Statement of Changes in
Shareholders    Equity on
              page F-4 do not reconcile to the line items of the Balance Sheet
on page F-2. In this
              regard, the Total Equity column on page F-4 shows $6,550 in
Exchange Reserve, but
              there is no adjustment column in the table.
Item 16. Exhibits and Financial Statement Schedules, page 26

4.       Please have your Independent Registered Public Accounting Firm update
the date of the
         consent and refer to the most recent amendment number.
Consolidated Financial Statements (Unaudited), page F-16

5.       Please revise or advise as we have reviewed your unaudited financial
statements and noted
         the following issues:

                The columns of the Consolidated Statement of Changes in
Shareholders    Equity on
              page F-19 do not reconcile to the line items of the Balance Sheet
on page F-17. In
              this regard, the Total Equity column on page F-19 shows activity
in Exchange
              Reserve, but there is no adjustment column in the table
reflecting the activity and
              reflecting the cumulative Exchange Reserve balance that would
reconcile to the
              balance sheet.

                Additionally on page F-19, the line item for the Exchange
Reserve amount of $6,500
              in 2021 is not labeled as such.

                Further on page F-19, the balance of Additional Paid in Capital
as of March 31, 2022
              is $0, which does not tie to the balance sheet amount of
$703,648.

       You may contact Amanda Kim, Staff Accountant, at (202) 551-3241 or
Stephen
Krikorian, Accounting Branch Chief at (202) 551-3488 if you have questions
regarding
comments on the financial statements and related matters. Please contact Lauren
Pierce, Staff
Attorney, at (202) 551-3887 or Joshua Shainess, Legal Branch Chief, at (202)
551-7951 with any
other questions.
 Choon Pin Yeo
catTHIS Holdings Corp.
August 26, 2022
Page 3



FirstName LastNameChoon Pin Yeo       Sincerely,
Comapany NamecatTHIS Holdings Corp.
                                      Division of Corporation Finance
August 26, 2022 Page 3                Office of Technology
FirstName LastName