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                       May 10, 2023

       Chen Yuanhang
       Chief Executive Officer
       LVPAI GROUP Ltd
       50 West Liberty Street, Suite 880
       Reno, Nevada 89501

                                                        Re: LVPAI GROUP Ltd
                                                            Form 10-K for the
fiscal year ended January 31, 2022
                                                            File May 19, 2022
                                                            File No. 033-20966

       Dear Chen Yuanhang:

               We issued a comment to you on the above captioned filing on
February 24, 2023. As of
       the date of this letter, this comment remains outstanding and
unresolved. We expect you to
       provide a complete, substantive response to this comment by May 24,
2023.

              If you do not respond, we will, consistent with our obligations
under the federal securities
       laws, decide how we will seek to resolve material outstanding comment
and complete our review
       of your filing and your disclosure. Among other things, we may decide to
release publicly,
       through the agency's EDGAR system, all correspondence, including this
letter, relating to the
       review of your filings, consistent with the staff's decision to publicly
release comment and
       response letters relating to disclosure filings it has reviewed.

              Please contact Peter McPhun at 202-551-3581 or Wilson Lee at
202-551-3468 with any
       questions.




                       Sincerely,


                       Division of Corporation Finance

                       Office of Real Estate & Construction