Helport AI Limited

9 Temasek Boulevard #07-00, Suntec Tower Two,

Singapore 038989 

 

Via EDGAR

 

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C., 20549

 

Attention:

Alexandra Barone

 

March 26, 2026

 

Re:	Helport AI Limited
	Registration Statement on Form F-3 (File No. 333-294622)
	Filed on March 26, 2026

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Helport AI 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 March 30, 2026, or as soon as thereafter practicable.

 

	Very truly yours,
	/s/ Guanghai Li
	Name:	Guanghai Li
	Title:	Chief Executive Officer, Director, and Chairman of the Board of Directors

 

cc:	Ying Li, Esq.
	Hunter Taubman Fischer & Li LLC