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                                                              August 1, 2024

Lim Sin Foo Harris
Chief Executive Officer
Fast Track Group
12 Mohamed Sultan Road
#04-01, Singapore 238961

       Re: Fast Track Group
           Draft Registration Statement on Form F-1
           Submitted July 8, 2024
           CIK No. 0002027262
Dear Lim Sin Foo Harris:

       We have reviewed your draft registration statement and have the
following comments.

        Please respond to this letter by providing the requested information
and either submitting
an amended draft registration statement or publicly filing your registration
statement on EDGAR.
If you do not believe a comment applies to your facts and circumstances or do
not believe an
amendment is appropriate, please tell us why in your response.

        After reviewing the information you provide in response to this letter
and your amended
draft registration statement or filed registration statement, we may have
additional comments.

Draft Registration Statement on Form F-1
Cover Page

1.     We note your disclosure that following the offering Mr. Lim Sin Foo,
Harris will own a
       majority of the voting power of the company and that the company will be
a "controlled
       company." If true, please also revise the cover page to disclose that
Mr. Lim Sin Foo,
       Harris will have the ability to determine all matters requiring approval
by stockholders.
Prospectus Summary, page 7

2.     We note that your auditor's report related to your audited financial
statements for the
       fiscal year ending February 29, 2024 contains a going concern
qualification. Please revise
       to include a section discussing this qualification and the company's
working capital
       deficits and negative cash flows. Additionally, we note that the
included audited financial
       statements disclose a large related-party liability. Please revise to
discuss this liability and
       the material terms and conditions of this related-party advance.
 August 1, 2024
Page 2

Our business depends on relationships between key agents, managers and artistes
..., page 15

3.     We note your risk factor disclosure that your business is "uniquely
dependent on personal
       relationships, as our officers or other key personnel need to leverage
on their existing
       network of relationships with artistes." And your statement, "[d]ue to
the importance of
       those industry contacts to our Live Entertainment and Agency business
segments, any
       adverse change in the aforesaid relationships or the loss of any of our
officers or other key
       personnel could affect these business segments." Please augment your
risk factor to
       disclose whether you employ contractual protections to mitigate this
risk. For example,
       employment agreements with non-compete clauses or stand alone
non-compete
       agreements.
We are exposed to concentration risk of heavy reliance on our major customers,
page 16

4.     Please augment your risk factor to disclose that your major customers
are related
       parties. Please also revise the Prospectus Summary to disclose
comparable information
       regarding the company's reliance on certain major customers who are also
related parties.
Use of Proceeds, page 33

5.     We note that you have expressed your use of proceeds as percentage of
proceeds. Please
       revise to also state the approximate dollar amount of proceeds to be
used for each
       identified use of proceeds.
Management's Discussion and Analysis of Financial Condition and Results of
Operations, page
37

6.     We note that as part of your Industry Overview discussion you have
provide a revenue
       projection chart that states "[d]ata reflects market impact of the
Russia-Ukraine war." As
       it appears that the war has had an impact on your market, please
describe the direct or
       indirect impacts of Russia   s invasion of Ukraine on your business.
Also, please clarify
       whether inflation has had or is expected to have a material impact on
your operations and
       results. In addition, please tell us what consideration you have given
to including a risk
       factor specific to the impact of inflation or the Russia-Ukraine war on
your business.
Industry Overview, page 47

7.     We note that you have provided a chart concerning revenue projections
for the music
       events market in the Southeast Asian region. In an appropriate place in
your discussion of
       the revenue projections for the music events market in the Southeast
Asian region, please
       define the term Southeast Asian region as used in the chart. In this
regard, we note your
       disclosure that you are currently focusing your "business in Singapore,
Malaysia,
       Indonesia, and Australia." To the extent that the term "Southeast Asian
region" as used by
       Statista Market Insight in their chart is different from your market,
please provide
       disclosure explaining the relevance of the chart to your market.
Korea Region:, page 47

8.     We note your discussion of the "strategic importance of the Korean
content industry in the
       broader context of global entertainment and cultural exchange." We note
that you have
       disclosed elsewhere that you have promoted several Korean artists in
your market. Please
 August 1, 2024
Page 3

       revise your disclosure to explain how this disclosure in your industry
discussion about
       Korean content industry affects or shapes your industry in your market.
Major Suppliers and Subcontractors, page 65

9.     Reference the table of Suppliers/Contracts. Please advise why the
amounts paid to
       supplier and contractors is reflected as Revenue for the years ended
February 29, 2024
       and February 28, 2023, and revise your disclosure accordingly. For note
(2), please
       explain why Vendor D is disclosed as a customer and revise as necessary.
Related Party Transactions, page 80

10.    It appears that a significant portion of your 2024 revenues were from
two related
       party entities. Disclose whether the transactions and agreements with
related parties were
       comparable to terms you could have obtained from unaffiliated third
parties.
11.    Please refer to the Agency Service Provided section. Please revise to
discuss in greater
       detail the event consultant services provided to each related party
entity. Please also
       revise to discuss the pricing of such services and whether there were
written agreements
       associated with each transaction. To the extent there were written
agreements, please file
       them as exhibits. Refer to Item 601(b)(10) of Regulation S-K.
Notes to Consolidated Financial Statements, page F-4

12.    Please revise to separately state amounts of related party transactions
on the face of the
       balance sheet, statement of comprehensive income, or statement of cash
flows. Refer to
       Rule 4-08(k) of Regulation S-X. In this regard, we note disclosure in
note 10 to the
       financial statements that a substantial majority of your revenue was
earned from related
       parties.
Note 10. Related party transactions and balances, page F-16

13.    Please explain your rationale for accounting for the waiver of debt due
to your director
       and CEO Lim Sin Foo, Harris for business working purposes as Other
income instead of
       as a capital contribution within shareholders' deficit. Please refer to
Codification of Staff
       Accounting Bulletins Topic 5:T.
General

14.    Please provide us with supplemental copies of all written
communications, as defined in
       Rule 405 under the Securities Act, that you, or anyone authorized to do
so on your behalf,
       have presented or expect to present to potential investors in reliance
on Section 5(d) of the
       Securities Act, whether or not you retained, or intend to retain, copies
of the
       communications.
 August 1, 2024
Page 4

       Please contact Robert Shapiro at 202-551-3273 or Lyn Shenk at
202-551-3380 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Scott Anderegg at 202-551-3342 or Donald Field at 202-551-3680 with any
other
questions.



                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of Trade &
Services
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