TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo December 21, 2021 Lee Chong Kuang Chief Executive Officer Greenpro Capital Corp. B-7-5, Northpoint Office Mid Valley City, No.1 Medan Syed Putra Utara 59200 Kuala Lumpur, Malaysia Re: Greenpro Capital Corp. Amendment No. 4 to Registration Statement on Form S-3 Filed December 14, 2021 File No. 333-258441 Dear Mr. Kuang: We have reviewed your amended registration statement and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this comment, we may have additional comments. Amendment No. 4 to Registration Statement on Form S-3 Risk Factors, page 8 1. Please revise to include a discussion of the amendments adopted by the SEC to finalize rules relating to the Holding Foreign Companies Accountable Act. Lee Chong Kuang FirstName LastNameLee Greenpro Capital Corp. Chong Kuang Comapany21, December NameGreenpro 2021 Capital Corp. December Page 2 21, 2021 Page 2 FirstName LastName You may contact Alexandra Barone, Staff Attorney, at 202-551-8816 or Jan Woo, Legal Branch Chief, at 202-551-3453 if you have questions. Sincerely, Division of Corporation Finance Office of Technology cc: Benjamin A. Tan