<SEC-DOCUMENT>0001511164-18-000151.txt : 20180416
<SEC-HEADER>0001511164-18-000151.hdr.sgml : 20180416
<ACCEPTANCE-DATETIME>20180319112312
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001511164-18-000151
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20180319

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Golden Bull Ltd
		CENTRAL INDEX KEY:			0001710350
		STANDARD INDUSTRIAL CLASSIFICATION:	FINANCE SERVICES [6199]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			E9
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		707 ZHANG YANG ROAD, LIFE INSURANCE BLDG
		STREET 2:		F35, PUDONG
		CITY:			SHANGHAI
		STATE:			F4
		ZIP:			200120
		BUSINESS PHONE:		(86)021-61659027

	MAIL ADDRESS:	
		STREET 1:		707 ZHANG YANG ROAD, LIFE INSURANCE BLDG
		STREET 2:		F35, PUDONG
		CITY:			SHANGHAI
		STATE:			F4
		ZIP:			200120
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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<TITLE>Acceleration Request (00573684-3).DOCX</TITLE>
<META NAME="author" CONTENT="Lijia Sanchez">
<META NAME="date" CONTENT="2018-02-22T21:39:00Z">
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<BODY style="margin-top:0;font-family:'Times New Roman'; font-size:10pt; color:#000000">
<P style="margin:0px" align=center><B>Golden Bull Limited</B></P>
<P style="margin:0px" align=center><B>707 Zhang Yang Road, Sino Life Tower, F35</B></P>
<P style="margin:0px" align=center><B>Pudong, Shanghai, China 200120</B></P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=justify><I>&#160;</I></P>
<P style="margin:0px" align=justify><I><U>VIA EDGAR</U></I></P>
<P style="margin:0px">&#160;</P>
<P style="margin:0px; padding-left:384px; text-indent:48px">March 19, 2018</P>
<P style="margin:0px">&#160;</P>
<P style="margin:0px">U.S. Securities and Exchange Commission</P>
<P style="margin:0px">100 F Street, N.E.</P>
<P style="margin:0px">Mail Stop 3233</P>
<P style="margin:0px">Washington, D.C. 20549</P>
<P style="margin:0px">Attn: Dietrich A. King</P>
<P style="margin:0px"><B>&#160;</B></P>
<P style="margin:0px; padding-left:26.667px; text-indent:48px"><B>Re: Golden Bull Limited</B></P>
<P style="margin:0px; padding-left:26.667px; text-indent:48px"><B>Registration Statement on Form F-1</B></P>
<P style="margin:0px; padding-left:26.667px; text-indent:48px"><B>Filed December 22, 2017</B></P>
<P style="margin:0px; padding-left:26.667px; text-indent:48px" align=justify><B>File No. 333-222269</B></P>
<P style="margin:0px">&#160;</P>
<P style="margin:0px">Dear Mr. King:</P>
<P style="margin:0px; text-indent:48px">&#160;&#160;&#160;&#160;&#160;&#160;&#160;</P>
<P style="margin:0px; text-indent:48px" align=justify>Pursuant to Rule 461 under the Securities Act of 1933, as amended, Golden Bull 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 Monday, March 19, 2018, or as soon as thereafter practicable.</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px; text-indent:48px" align=justify>&#160;</P>
<TABLE style="margin-top:0px; font-size:10pt" cellpadding=0 cellspacing=0><TR height=0 style="font-size:0"><TD width=12 /><TD width=138 /></TR>
<TR><TD style="margin-top:0px; padding:0px" valign=top width=12><P style="margin:0px">&#160;</P>
</TD><TD style="margin-top:0px; padding:0px" width=138><P style="margin:0px">Very truly yours,</P>
</TD></TR>
<TR><TD style="margin-top:0px; padding:0px" valign=top width=12><P style="margin:0px">&#160;</P>
</TD><TD style="margin-top:0px; padding:0px" width=138><P style="margin:0px">&#160;</P>
</TD></TR>
<TR><TD style="margin-top:0px; padding:0px" valign=top width=12><P style="margin:0px">&#160;</P>
</TD><TD style="margin-top:0px; padding:0px; border-bottom:1.333px solid #000000" valign=top width=138><P style="margin:0px">/s/Erxin Zeng</P>
</TD></TR>
<TR><TD style="margin-top:0px; padding:0px" valign=top width=12><P style="margin:0px">&#160;</P>
</TD><TD style="margin-top:0px; padding:0px" width=138><P style="margin:0px">Erxin Zeng </P>
<P style="margin:0px">Chief Executive Officer</P>
</TD></TR>
</TABLE>
<P style="margin:0px">&#160;</P>
<P style="margin:0px">&#160;&#160;&#160;&#160;&#160;&#160;&#160;</P>
<TABLE style="margin-top:0px; font-size:10pt" cellpadding=0 cellspacing=0><TR height=0 style="font-size:0"><TD width=18 /><TD width=186 /></TR>
<TR><TD style="margin-top:0px; padding:0px" valign=top width=18><P style="margin:0px">cc:</P>
</TD><TD style="margin-top:0px; padding:0px" valign=top width=186><P style="margin:0px">Ellenoff Grossman &amp; Schole LLP</P>
<P style="margin:0px">Kaufman &amp; Canoles, P.C.</P>
<P style="margin:0px"><BR></P>
</TD></TR>
</TABLE>
<P style="margin-top:0px; margin-bottom:9.8px"><BR></P>
<P style="margin-top:0px; margin-bottom:9.8px"><BR>
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