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                            October 21, 2021

       Lee Chong Kuang
       Chief Executive Officer
       Greenpro Capital Corp.
       B-7-5, Northpoint Office
       Mid Valley City, No.1 Medan Syed Putra Utara
       59200 Kuala Lumpur, Malaysia

                                                        Re: Greenpro Capital
Corp.
                                                            Amendment No. 2 to
Registration Statement on Form S-3
                                                            Filed September 1,
2021
                                                            File No. 333-258441

       Dear Mr. Kuang:

             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.

       Amendment No. 2 to Form S-3

       Cover Page

   1.                                                   Please expand your
disclosure on the prospectus cover page to provide a description of
                                                        how cash is transferred
through your organization. State whether any transfers, dividends,
                                                        or distributions have
been made to date.
       Our Business, page 1

   2.                                                   Please expand your
disclosure in the prospectus summary to provide a clear description of
                                                        how cash is transferred
through your organization. Quantify any cash flows and transfers
                                                        of other assets by type
that have occurred between you and your subsidiaries, and the
                                                        direction of the
transfer. Quantify any dividends or distributions that a subsidiary has
 Lee Chong Kuang
Greenpro Capital Corp.
October 21, 2021
Page 2
      made to you and which entity made such transfer, and their tax
consequences. Similarly
      quantify dividends or distributions made to U.S. investors, the source,
and their tax
      consequences. Your disclosure should make clear if no transfers,
dividends, or
      distributions have been made to date. Describe any restrictions on
foreign exchange and
      your ability to transfer cash between entities, across borders, and to
U.S. investors.
      Describe any restrictions and limitations on your ability to distribute
earnings from your
      businesses to the parent company and U.S. investors.
        You may contact Kyle Wiley, Staff Attorney, at 202-344-5791 or Jan Woo,
Legal Branch
Chief, at 202-551-3453 if you have questions.



                                                            Sincerely,
FirstName LastNameLee Chong Kuang
                                                            Division of
Corporation Finance
Comapany NameGreenpro Capital Corp.
                                                            Office of
Technology
October 21, 2021 Page 2
cc:       Benjamin A. Tan
FirstName LastName