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                              February 20, 2024

       Raymond Ming Hui Lin
       Chief Executive Officer
       CLPS Incorporation
       Unit 1000, 10th Floor, Millennium City III
       370 Kwun Tong Road, Kwun Tong, Kowloon
       Hong Kong SAR

                                                        Re: CLPS Incorporation
                                                            Form 20-F for 
Fiscal Year Ended June 30, 2023
                                                            Response Dated 
January 29, 2024
                                                            File No. 001-38505

       Dear Raymond Ming Hui Lin:

              We have reviewed your January 29, 2024 response to our comment 
letter and have the
       following comments.

              Please respond to this letter within ten business days by 
providing the requested
       information or advise us as soon as possible when you will respond. If 
you do not believe a
       comment applies to your facts and circumstances, please tell us why in 
your response.

               After reviewing your response to this letter, we may have 
additional comments. Unless
       we note otherwise, any references to prior comments are to comments in 
our January 22, 2024
       letter.

       Form 20-F for Fiscal Year Ended June 30, 2023

       Item 16I. Disclosure Regarding Foreign Jurisdictions That Prevent 
Inspections, page 127

   1.                                                   We note your response 
indicates that you reviewed your register of members and public
                                                        filings in connection 
with your required submission under paragraph (a) and that you did
                                                        not rely upon any legal 
opinions or third party certifications such as affidavits in
                                                        connection with your 
required disclosures under Item 16I. Please file your amendment
                                                        and supplementally 
describe any additional materials that were reviewed and tell us
                                                        whether you relied upon 
any legal opinions or third party certifications such as affidavits
                                                        as the basis for your 
submission. In your response, please provide a similarly detailed
                                                        discussion of the 
materials reviewed in connection with the proposed disclosures under
                                                        paragraphs (b)(2) and 
(3).
 Raymond Ming Hui Lin
CLPS Incorporation
February 20, 2024
Page 2
2.    We note your proposed disclosure refers to your examination of the 
biographies of, and
      the inquiries made with, all your directors and the directors of your 
consolidated foreign
      operating entities. In order to clarify the scope of your review, please 
supplementally
      describe any additional steps you have taken to confirm that none of the 
members of your
      board or the boards of your consolidated foreign operating entities are 
officials of the
      Chinese Communist Party. For instance, please tell us how the board 
members    current or
      prior memberships on, or affiliations with, committees of the Chinese 
Communist Party
      factored into your determination. In addition, please clarify whether you 
have relied upon
      third party certifications such as affidavits as the basis for your 
disclosure.
       Please contact Charlie Guidry at 202-551-3621 or Jennifer Gowetski at 
202-551-3401
with any other questions.



                                                          Sincerely,
FirstName LastNameRaymond Ming Hui Lin
                                                          Division of 
Corporation Finance
Comapany NameCLPS Incorporation
                                                          Disclosure Review 
Program
February 20, 2024 Page 2
cc:       Rongwei Xie
FirstName LastName