# EDGAR Filing Document

**Accession Number:** 0001905920
**File Stem:** 0001213900-26-028887
**Filing Date:** 2026-3
**Character Count:** 3231
**Document Hash:** b8bff50a0ac490055254390d0db6bc77
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-028887.hdr.sgml**: 20260526

**ACCESSION NUMBER**: 0001213900-26-028887

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20260317

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Galaxy Payroll Group Ltd
- **CENTRAL INDEX KEY:** 0001905920
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-ENGINEERING, ACCOUNTING, RESEARCH, MANAGEMENT [8700]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 000000000
- **STATE OF INCORPORATION:** D8
- **FISCAL YEAR END:** 0630

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

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 25/F, OVEST, 77 WING LOK STREET
- **STREET 2:** SHEUNG WAN
- **CITY:** HONG KONG
- **NON US STATE TERRITORY:** HONG KONG
- **PROVINCE COUNTRY:** K3
- **ZIP:** 00000
- **BUSINESS PHONE:** 85231052622

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 25/F, OVEST, 77 WING LOK STREET
- **STREET 2:** SHEUNG WAN
- **CITY:** HONG KONG
- **NON US STATE TERRITORY:** HONG KONG
- **PROVINCE COUNTRY:** K3
- **ZIP:** 00000

![](ea028209201-img1.jpg)

March 17, 2026

***<u>VIA EDGAR</u>***

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Trade and Services

100 F Street, NE

Washington, D.C. 20549

Attention: Alyssa Wall

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| | |
|:---|:---|
| **Re:** | **Galaxy Payroll Group Limited** |

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**Registration Statement on Form F-3**

**Filed March 11, 2026**

**File No. 333-294219**

Ladies and Gentlemen:

In accordance with Rules 460 and 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Galaxy Payroll Group Limited (the "<u>Company</u>") hereby requests that the above-captioned registration statement (the "<u>Registration Statement</u>") be declared effective at 4:30 p.m., Eastern Time on Thursday, March 19, 2026, or as soon thereafter as may be practicable.

The Company acknowledges that a declaration by the Securities and Exchange Commission (the "<u>Commission</u>") or the staff, acting pursuant to delegated authority, that the Registration Statement is effective does not foreclose the Commission from taking any action with respect to the Registration Statement. The Company further acknowledges that such a declaration of effectiveness does not relieve it from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement. The Company understands that it may not assert staff comments to the Registration Statement or the declaration of effectiveness by the Commission as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

If you have any questions, please do not hesitate to contact the undersigned at frank.lao@galaxy-hk.com or Elizabeth F. Chen of Pryor Cashman LLP, outside counsel to the Company, at echen@pryorcashman.com (Tel: 212-326-0199).

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| Galaxy Payroll Group Limited | Galaxy Payroll Group Limited |
| By: | /s/ *Wai Hong Lao* |
| Name: | Wai Hong Lao |
| Title: | Chief Executive Officer |

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cc: Elizabeth Fei Chen, Esq.