Company: GVH
Filing Date: 2025-06-09
Form Type: CORRESP
Source: 0001213900-25-052770
Chunk: 2

Company: Globavend Holdings Ltd
Filing Date: 2025-06-09
Form: CORRESP
Chunk 2
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a revised legal opinion as exhibit 5.1 of the Amendment No. 1 to the Registration Statement, which reflects all the referenced securities
being registered.

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| 4. | Please also have counsel revise the legal opinion to opine that the Ordinary Shares underlying the Units will be validly issued, fully paid and non-assessable when issued upon exercise of the Units. Refer to Section II.B.1.a and h. of Staff Legal Bulletin No. 19. |

In response to the Staff’s comment, the Company has included
a revised legal opinion as exhibit 5.1 of the Amendment No. 1 to the Registration Statement, which reflects the requested disclosure.

| 5. | Please file an opinion of counsel that opines that the Units and Warrants constitute binding obligations of the company. For guidance, please refer to Section II.B.1.f and h. of Staff Legal Bulletin No. 19. |

In response to the Staff’s comment, the Company has included
an additional legal opinion as exhibit 5.2 of the Amendment No. 1 to the Registration Statement, which reflects the requested disclosure.

If you have any questions
or further comments regarding the Registration Statement, please contact me via email at project@globavend.com.

| Very truly yours, |                  |
| /s/ Wai Yiu Yau   |                  |
| Name:             | Wai Yiu Yau      |
| Title:            | Director and CEO |

| c.c.: | Aaron M. Schleicher, Esq. |

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