Company: TOP
Filing Date: 2025-03-14
Form Type: CORRESP
Source: 0001213900-25-024161
Chunk: 0

Company: TOP Financial Group Ltd
Filing Date: 2025-03-14
Form: CORRESP
Chunk 0
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<div align='center'>TOP Financial Group Limited

118 Connaught Road West

Room 1101

Hong Kong</div>

March 14, 2025

VIA EDGAR

Division of Corporation Finance

Office of Trade & Services

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

| Attn: | Mr. David Gessert                                                    |
|       | Mr. David Lin                                                        |
| Re:   | TOP Financial Group Limited                                          |
|       | Post-Effective Amendment No. 1 to Registration Statement on Form F-3 |
|       | Filed December 2, 2024                                               |
|       | File No. 333-273066                                                  |

Dear Mr. David Gessert and Mr. David Lin:

This letter is in response to your letter of December
19, 2024, in which you provided comments to the Post-Effective Amendment No. 1 to Registration Statement on Form F-3 of TOP Financial
Group Limited (the “Company”) filed with the U.S. Securities and Exchange Commission on December 2, 2024 (“Form F-3”).
We set forth below in bold the comments in your letter relating to Form F-3 followed by our responses to the comments. Concurrently with
the submission of this letter, we hereby transmit, via EDGAR, an amended Registration Statement on Form F-3 (“Form F-3/A”)
for filing with the Commission, which has been revised to reflect the Staff’s comments.

| 1. | We note that you appear to be relying on General Instruction I.B.5 of Form F-3 to conduct a limited                                     
 primary offering. Please confirm whether you are relying on this instruction, and if so, provide the disclosure required by Instruction 
 7 to General Instruction I.B.5 of Form F-3.                                                                                             |

Response: We note the Staff’s comment,
and in response hereto, respectfully advise the Staff that we are relying on General Instruction I.B.5 of Form F-3 and have revised
to provide the required disclosure on the cover page of the Form F-3/A.

| 2. | Please confirm that you will include in future Exchange Act filings all applicable disclosures you 
 include, or will include, in this registration statement in response to our comments.              |

Response: We note the Staff’s comment,
and in response hereto, respectfully provide the Staff with the confirmation that