0000000000-23-008303.txt : 20231006 0000000000-23-008303.hdr.sgml : 20231006 20230802163108 ACCESSION NUMBER: 0000000000-23-008303 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20230802 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: DFP HOLDINGS Ltd CENTRAL INDEX KEY: 0001976900 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-EDUCATIONAL SERVICES [8200] IRS NUMBER: 000000000 STATE OF INCORPORATION: NV FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 2F-1, NO. 178-5, SECTION 2 STREET 2: CHANG'AN EAST ROAD, ZHONGSHAN DISTRICT CITY: TAIPEI CITY STATE: F5 ZIP: 0000 BUSINESS PHONE: 886287722001 MAIL ADDRESS: STREET 1: 2F-1, NO. 178-5, SECTION 2 STREET 2: CHANG'AN EAST ROAD, ZHONGSHAN DISTRICT CITY: TAIPEI CITY STATE: F5 ZIP: 0000 PUBLIC REFERENCE ACCESSION NUMBER: 0001493152-23-016487 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4*)>+CS],*,2 P(&]B:@H\/"]#;VQO7!E+UA/8FIE8W0O5VED=&@@,30R."],96YG=&@@,S8U+T)I='-097)# M;VUP;VYE;G0@.#X^7M0Q1$1$1$1$1&3"Q\<'QA6_?__&K *98K_? 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P M(&]B:@H\/"]&:6QT97(O1FQA=&5$96-O9&4O5'EP92]/8FI3=&TO3&5N9W1H M(#(R-2]&:7)S=" R.2].(#4^/G-T8 %/F2VY<;8,YUV"-D.4?&+V1?$KR^3_ M69XR6 ^'7J!"UC>^X%1I(U^+C>LXOE2ALU[-?1T:YUNU=7[FH[OW3Z'*\-W\ M07IW3=SE$ET^"M?^L7G$FPS8S$#Z TSMB7L*96YD'0M <-2XT+C4* TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo August 2, 2023 Hsu Shou Hung Chief Executive Officer DFP Holdings Ltd 2F-1, No. 178-5, Section 2, Chang an East Road, Zhongshan District, Taipei City, Taiwan Re: DFP Holdings Ltd Amendment No. 1 to Registration Statement on Form S-1 Filed July 7, 2023 File No. 333-271858 Dear Hsu Shou Hung: We have reviewed your amended registration statement 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 letter by amending your registration statement and providing the requested information. If you do not believe our comment applies 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 this comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our June 8, 2023 letter. Amendment No.1 to Registration Statement on Form S-1 Filed July 7, 2023 General 1. We note your revised disclosure in response to comment 8. Please discuss on your cover page the influence and control your sole officer and director will have in your company. In this regard, we note that he currently holds the majority of the outstanding shares and will continue to hold a substantial percentage of your outstanding shares after the completion of this offering. Please revise to include a related risk factor. Hsu Shou Hung FirstName LastNameHsu Shou Hung DFP Holdings Ltd Comapany August NameDFP Holdings Ltd 2, 2023 August Page 2 2, 2023 Page 2 FirstName LastName You may contact Stephen Kim at 202-551-3291 or Theresa Brillant at 202-551-3307 if you have questions regarding comments on the financial statements and related matters. Please contact Scott Anderegg at 202-551-3342 or Jennifer L pez Molina at 202-551-3792 with any other questions. Sincerely, Division of Corporation Finance Office of Trade & Services