Wah Fu Education Group Limited
Room 505 Building No.40, No.1 Disheng North Street
Economic and Technological Development Zone
Beijing, China 100176
VIA EDGAR
July 31, 2018
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Telecommunications
100 F Street, N.E.
Mail Stop 3270
Washington, D.C. 20549
Attn: Larry Spirgel
Re: Wah Fu Education Group Limited
Registration Statement on Form F-1
Filed March 20, 2018
File No. 333-223804
Dear Mr. Spirgel:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Wah Fu Education Group Limited hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. Eastern Time on Wednesday, August 1, 2018, or as soon as thereafter practicable.
| Very truly yours, | ||
| /s/Xinghui Yang | ||
Xinghui Yang Chief Executive Officer | ||
| cc: | Ellenoff Grossman & Schole LLP Mei & Mark LLP | |
