United States securities and exchange commission logo February 15, 2023 Chong Kuang Lee 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. 1 to Form 10-K for Fiscal Year Ended December 31, 2021 Filed July 18, 2022 Form 10-K for the Fiscal Year Ended December 31, 2021 Filed March 29, 2022 File No. 001-38308 Dear Chong Kuang Lee : 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 Technology