TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo April 11, 2023 Dennis Nguyen Chief Executive Officer Society Pass Incorporated 701 S. Carson Street, Suite 200 Carson City, NV 89701 Re: Society Pass Incorporated Registration Statement on Form S-3 Filed March 31, 2023 File No. 333-271030 Dear Dennis Nguyen: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 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 Kate Beukenkamp at 202-551-3861 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Marcelle S. Balcombe