United States securities and exchange commission logo October 6, 2021 Coreen Kraysler Chief Financial Officer Netcapital Inc. 1 Lincoln Street Boston, MA 02111 Re: Netcapital Inc. Form 10-K filed August 31, 2021 File No. 000-55036 Dear Ms. Kraysler: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Finance