Exhibit 15.4

中国上海市南京西路1515号静安嘉里中心一座10层 200040

10/F, Tower 1, Jing An Kerry Centre, 1515 West Nanjing Road, Shanghai 200040, China

电话 Tel: +86 21 6019 2600 传真 Fax: +86 21 6019 3278

电邮 Email: shanghai@tongshang.com 网址 Web: www.tongshang.com

CONSENT LETTER

Building B4, Qianhai Shengang Fund Town

Nanshan District, Shenzhen 518052, China

October 26, 2026

Dear Sir/Madam:

We hereby consent to the reference of our firm under the heading “Item 10. Additional Information – 10.E. Taxation – PRC Tax Considerations” in Big Tree Cloud Holdings Limited’s annual report on Form 20-F for the fiscal year ended June 30, 2026 (the “Annual Report”), which will be filed with the Securities and Exchange Commission (the “SEC”) on the date hereof. We also consent to the filing of this consent letter with the SEC as an exhibit to the Annual Report.

In giving such consent, we do not thereby admit that we come within the category of persons whose consent is required under Section 7 of the Securities Act of 1933, or under the Securities Exchange Act of 1934, in each case, as amended, or the regulations promulgated thereunder.

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[Signature Page]

Signature Page to the Consent Letter to Big Tree Cloud Holdings Limited