Company: NTCL
Filing Date: 2025-04-22
Form Type: CORRESP
Source: 0001104659-25-037596
Chunk: 1

Company: NetClass Technology Inc
Filing Date: 2025-04-22
Form: CORRESP
Chunk 1
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12, 2024. The Company’s registration statement on Form F-1 was declared effective by the Securities and Exchange Commission
on such date, triggering Jianbiao Dai’s reporting obligation pursuant to Rule 13d-1(a).

| 3. | We note your disclosure of "PF." Please revise to disclose the amount of funds or other consideration used in making the purchases disclosed in your Schedule 13D. Refer to Item 3 of Schedule 13D. |

RESPONSE:We note the Staff’s
comment, and, in response hereto, respectfully advise the Staff that we have amended the Schedule 13D to disclose that the amount of
funds used in making the purchase disclosed was $1,907,092. No other form of consideration was used.

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 our outside securities counsel William S. Rosenstadt, Esq., Jason Ye, Esq. or Yarona L. Yieh, Esq. of Ortoli Rosenstadt
LLP at , jye@orllp.legal or yly@orllp.legal.

| Very truly yours, |                  |
| By:               | /s/ Jianbiao Dai |
| Name:             | Jianbiao Dai     |