TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo June 16, 2023 Yang Yu Chairman of the Board of Directors Wah Fu Education Group Ltd L207b, Hesheng Fortune Plaza, No.13 Deshengmenwai Street Xicheng District, Beijing, China 100088 Re: Wah Fu Education Group Ltd Form 20-F for the Fiscal Year Ended March 31, 2022 Filed August 1, 2022 File No. 001-38619 Dear Yang Yu: We have completed our review of your filings. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Richard J. Anslow, Esq.