Company: TOP
Filing Date: 2025-03-14
Form Type: CORRESP
Source: 0001213900-25-024161
Chunk: 6

Company: TOP Financial Group Ltd
Filing Date: 2025-03-14
Form: CORRESP
Chunk 6
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 and address the following points: |

| ● | Revise                                                                     
 to identify the “Ordinary Shares” as “Class A Ordinary Shares,” or advise. |

| ● | We                                                                                                                                       
 note from the prospectus cover page that you may offer share purchase contracts and share purchase units, among others, from time to     
 time. Please revise the fee table to include all securities you are seeking to register for sale, including the share purchase contracts 
 and share purchase units.                                                                                                                |

Response: We note the Staff’s comment, and
in response hereto, respectfully advise the Staff that have filed a revised Exhibit 107.

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We hope this response has addressed all of the
Staff’s concerns relating to the comment letter. Should you have additional questions regarding the information contained herein,
please contact the Company’s securities counsel William S. Rosenstadt, Esq., Mengyi “Jason” Ye, Esq. or Yarona Yieh,
Esq., of Ortoli Rosenstadt LLP at wsr@orllp.legal, jye@orllp.legal or yly@orllp.legal.

| Very truly yours,           |                         |
| TOP Financial Group Limited |                         |
| /s/ Ka Fai Yuen             |                         |
| Name:                       | Ka Fai Yuen             |
| Title:                      | Chief Executive Officer |

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