TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo April 2, 2021 Raymond Ming Hui Lin Chief Executive Officer CLPS Incorporation c/o Unit 1102, 11th Floor, Millennium City III 370 Kwun Tong Road, Kwun Tong, Kowloon Hong Kong SAR Re: CLPS Incorporation Registration Statement on Form F-3 Filed March 31, 2021 File No. 333-254910 Dear Mr. Lin: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rule 461 regarding requests for acceleration. 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. Please contact Jeff Kauten, Attorney-Advisor, at (202) 551-3447, or in his absence, Larry Spirgel, Office Chief, at (202) 551-3815, with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Andrei Sirabionian, Esq.