United States securities and exchange commission logo August 8, 2023 Dennis Nguyen Chief Executive Officer Society Pass Incorporated 701 S. Carson Street Suite 200 Carson City NV 89701 Re: Society Pass Incorporated Form 10-K for Fiscal Year Ended December 31, 2022 Filed March 23, 2023 File No. 001-41037 Dear Dennis Nguyen: 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 Trade & Services