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                              May 27, 2022

       Xueyuan Weng
       Chief Executive Officer
       Golden Sun Education Group Limited
       Profit Huiyin Square North Building
       Huashan 2088, Unit 1001
       Xuhui District, Shanghai, China

                                                        Re: Golden Sun
Education Group Limited
                                                            Amendment No. 7 to
Registration Statement on Form F-1
                                                            Filed May 6, 2022
                                                            File No. 333-255891

       Dear Mr. Weng:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, 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 comments apply 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 these comments, we may have additional comments.

       Amendment No. 7 to Registration Statement on Form F-1

       Cover Page

   1.                                                   Please amend the
prospectus cover page and in the summary risk factors and risk factors
                                                        sections to state that,
to the extent cash or assets in the business is in the PRC or Hong
                                                        Kong or a PRC or Hong
Kong entity, the funds or assets may not be available to fund
                                                        operations or for other
use outside of the PRC or Hong Kong due to interventions in or the
                                                        imposition of
restrictions and limitations on the ability of you or your subsidiaries by the
                                                        PRC government to
transfer cash or assets. On the prospectus cover page, provide cross-
                                                        references to these
other discussions.
 Xueyuan Weng
FirstName
Golden SunLastNameXueyuan    Weng
            Education Group Limited
Comapany
May        NameGolden Sun Education Group Limited
     27, 2022
May 27,
Page 2 2022 Page 2
FirstName LastName
2.       To the extent you have cash management policies that dictate how funds
are transferred
         between you, your subsidiaries, or investors, summarize the policies
on your prospectus
         cover page and in the summary, and disclose the source of such
policies (e.g., whether
         they are contractual in nature, pursuant to regulations, etc.);
alternatively, state on the
         prospectus cover page and in the summary that you have no such cash
management
         policies that dictate how funds are transferred. Provide a
cross-reference on the
         prospectus cover page to the discussion of this issue in the summary.
Conventions that Apply to this Prospectus, page ii

3.       Please revise the definition of "China" and the "PRC," so that it does
not exclude Hong
         Kong or Macau. Revise the disclosure in your prospectus accordingly.
       You may contact Abe Friedman at 202-551-8298 or Rufus Decker at
202-551-3769 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Donald Field at 202-551-3680 or Lilyanna Peyser at 202-551-3222 with
any other
questions.



                                                                Sincerely,

                                                                Division of
Corporation Finance
                                                                Office of Trade
& Services