# EDGAR Filing Document

**Accession Number:** 0002001699
**File Stem:** 0001213900-26-034780
**Filing Date:** 2026-3
**Character Count:** 1959
**Document Hash:** aa4f2b81a01080a8821627a9daf5300c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-034780.hdr.sgml**: 20260506

**ACCESSION NUMBER**: 0001213900-26-034780

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260326

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Helport AI Ltd
- **CENTRAL INDEX KEY:** 0002001699
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-PREPACKAGED SOFTWARE [7372]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 000000000

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 9 TEMASEK BOULEVARD #07-00
- **STREET 2:** SUNTEC TOWER TWO
- **CITY:** SINGAPORE
- **PROVINCE COUNTRY:** U0
- **BUSINESS PHONE:** 65-82336584

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 9 TEMASEK BOULEVARD #07-00
- **STREET 2:** SUNTEC TOWER TWO
- **CITY:** SINGAPORE
- **PROVINCE COUNTRY:** U0

**Helport AI Limited**

9 Temasek Boulevard #07-00, Suntec Tower Two,

Singapore 038989

<u>Via EDGAR</u>

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C., 20549

Attention: Alexandra Barone

March 26, 2026

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| | |
|:---|:---|
| **Re:** | **Helport AI Limited** |
|  | **Registration Statement on Form F-3 (File No. 333-294622)** |
|  | **Filed on March 26, 2026** |

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Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Helport AI Limited hereby requests acceleration of effectiveness of the above referenced Registration Statement, so that it will become effective at 4:00 p.m., Eastern Time, on March 30, 2026, or as soon as thereafter practicable.

---

| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| /s/ Guanghai Li | /s/ Guanghai Li |
| Name: | Guanghai Li |
| Title: | Chief Executive Officer, Director, and<br> Chairman of the Board of Directors |

---

cc: Ying Li, Esq. <br> Hunter Taubman Fischer & Li LLC