TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo May 5, 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. Amendment No. 3 to Registration Statement on Form F-1 Filed May 2, 2022 File No. 333-263290 Dear Mr. Traves: We have reviewed your amended registration statement and have the following comment. In our comment, 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 comment applies 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 this comment, we may have additional comments. Amendment No. 3 to Registration Statement on Form F-1 Filed May 2, 2022 Exhibit 23.1 Consent of Independent Registered Accounting Firm, page 1 1. The consent of MNP LLP is currently dated May 2, 202. Please revise to include a properly dated consent of the independent registered accounting firm. Thomas Traves FirstName LastNameThomas Traves Visionary Education Technology Holdings Group Inc. Comapany May 5, 2022NameVisionary Education Technology Holdings Group Inc. May 5, Page 2 2022 Page 2 FirstName LastName You may contact Blaise Rhodes at 202-551-3774 or Linda Cvrkel at 202-551-3813 if you have questions regarding comments on the financial statements and related matters. Please contact Taylor Beech at 202-551-4515 or Mara Ransom at 202-551-3264 with any other questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Steven Schuster, Esq.