TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo March 16, 2022 Thomas Traves Chief Executive Officer Visionary Education Technology Holdings Group Inc. 200 Town Centre Blvd. Suite 408A Markham, Ontario, Canada L3R 8G5 Re: Visionary Education Technology Holdings Group Inc. Registration Statement on Form F-1 Filed March 4, 2022 File No. 333-263290 Dear Mr. Traves: 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. Registration Statement on Form F-1 Filed March 4, 2022 Management's Discussion and Analysis of Financial Condition and Results of Operations Liquidity and Capital Resources, page 45 1. We note that you have removed the disclosure addressing comment 4 in our December 20, 2021 letter that relates to any known trends that you reasonably expect will have a material impact on your revenue, income and cash flows as a result of your strategic shift from the sale of real estate to reliance on education programs for future revenue, net income and cash flows. Please revise to include such disclosure or tell us why you believe it is not necessary. Thomas Traves FirstName LastNameThomas Traves Visionary Education Technology Holdings Group Inc. Comapany March NameVisionary Education Technology Holdings Group Inc. 16, 2022 March2 16, 2022 Page 2 Page FirstName LastName Please contact Taylor Beech at 202-551-4515 or Mara Ransom at 202-551-3264 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Steven Schuster, Esq.