December 12, 2024

Ling Yan
Chief Financial Officer
Gamehaus Holdings Inc.
5th Floor, Building 2, No. 500 Shengxia Road
Pudong New District, Shanghai
The People   s Republic of China, 201210

       Re: Gamehaus Holdings Inc.
           Post Effective Amendment No. 2 to the Registration Statement on Form
F-4
           Filed November 27, 2024
           File No. 333-278499
Dear Ling Yan:

       We have reviewed your post-effective amendment and have the following
comments.

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a 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 letter, we may have additional comments.

Post Effective Amendment No. 2 to the Registration Statement on Form S-1
Summary of Financial Analysis
Certain Gamehaus Projected Financial Information, page 129

1.     We note that the Gamehaus projected financial information for fiscal
year ended June
       30, 2024 was considered by the Golden Star board and was used by CHFT
Advisory
       and Appraisal Ltd. in its valuation analysis of the equity value of
Gamehaus and its
       opinion of the fairness of the transaction to Golden Star   s
shareholders. While we note
       that you provide a cross-reference to the Gamehaus MD&A disclosure for
the actual
       results for the fiscal year ended June 30, 2024, please also revise to
discuss how the
       actual results compared to the projected results and the reasons for the
material
       changes. Also revise to discuss the extent to which these disparities
have impacted
       how the Golden Star board views the valuation and fairness opinion in
recommending
       the business combination.
 December 12, 2024
Page 2

General

2.     We note the changes you made to your disclosure appearing on the cover
page,
       Summary and Risk Factor sections relating to legal and operational risks
associated
       with operating in China and PRC regulations. It is unclear to us that
there have been
       changes in the regulatory environment in the PRC since the May 30, 2024
filing of the
       prior post-effective amendment to the Form F-4 warranting revised
disclosure to
       mitigate the challenges you face and related disclosures. The Sample
Letters to China-
       Based Companies sought specific disclosure relating to the risk that the
PRC
       government may intervene in or influence your operations at any time, or
may exert
       control over operations of your business, which could result in a
material change in
       your operations and/or the value of the securities you are registering
for sale. The
       Sample Letters also sought specific disclosures relating to
uncertainties regarding the
       enforcement of laws and that the rules and regulations in China can
change quickly
       with little advance notice. Your revised disclosure that deletes or
changes these
       disclosures does not appear to convey the same risk. Please revise.
        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 Charli Wilson at 202-551-6388 or Kathleen Krebs at
202-551-3350
with any other questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Technology
cc:   Warren Wang