Company: NTCL
Filing Date: 2025-04-22
Form Type: CORRESP
Source: 0001104659-25-037596
Chunk: 0

Company: NetClass Technology Inc
Filing Date: 2025-04-22
Form: CORRESP
Chunk 0
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April 22, 2025

Division of Corporation Finance

Office of Mergers & Acquisitions

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

| Attention: | Blake Grady    |
|            | Nicholas Panos |

| Re: | NetClass Technology Inc (the “Company”) 
 Schedule 13D filed February 14, 2025    
 by Jianbiao Dai                         |
|:----|:----------------------------------------|
|     | File No. 005-94873                      |

Ladies and Gentlemen:

We are in receipt of the comment letter dated
April 21, 2025 regarding Schedule 13D filed February 14, 2025 by Jianbiao Dai (the “Reporting Person”, or “we”)
from the U.S. Securities and Exchange Commission staff (the “Staff”). An Amendment No.1 to the Schedule 13D is being submitted
to accompany this letter. As requested by the Staff, we have provided responses to the questions raised by the Staff. For your convenience,
the summarized matters are listed below, followed by our responses:

| 1. | We note that the event reported as requiring the filing of the Schedule 13D was December 31, 2024. Rule 13d-1(a) of Regulation 13D-G requires the filing of a Schedule 13D within five business days after the date beneficial ownership of more than five percent of a class of equity securities specified in Rule 13d-1(i)(1) was acquired. Based on the December 31, 2024 event date, the Schedule 13D submitted on February 14, 2025 was not timely filed. Please advise us why the Schedule 13D was not filed within the required five business days after the date of the acquisition. |

RESPONSE: We note the Staff’s
comment, and, in response hereto, respectfully advise the Staff that we recognize that the Schedule 13D was not filed within the prescribed
five business days following the acquisition date of beneficial ownership. We will take greater care to ensure that future filings under
Schedule 13D, as well as other related filings, are made in a timely manner in accordance with the applicable rules and regulations.

RESPONSE:We note the Staff’s
comment, and, in response hereto, respectfully advise the Staff that we have amended the Schedule 13D to correct the date of event to
December