<SEC-DOCUMENT>0001213900-19-004106.txt : 20190415
<SEC-HEADER>0001213900-19-004106.hdr.sgml : 20190415
<ACCEPTANCE-DATETIME>20190314142341
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001213900-19-004106
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20190314

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PUYI, INC.
		CENTRAL INDEX KEY:			0001750264
		STANDARD INDUSTRIAL CLASSIFICATION:	INVESTMENT ADVICE [6282]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			E9
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		42F, PEARL RIVER TOWER NO. 15, ZHUJIANG
		STREET 2:		WEST ROAD, ZHUJIANG NEW TOWN, GUANGZHOU
		CITY:			GUANGDONG PROVINCE
		STATE:			F4
		ZIP:			510623
		BUSINESS PHONE:		86 20 29008955

	MAIL ADDRESS:	
		STREET 1:		42F, PEARL RIVER TOWER NO. 15, ZHUJIANG
		STREET 2:		WEST ROAD, ZHUJIANG NEW TOWN, GUANGZHOU
		CITY:			GUANGDONG PROVINCE
		STATE:			F4
		ZIP:			510623
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<TYPE>CORRESP
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">N E T W O R K<FONT STYLE="font-size: 18pt">&nbsp;</FONT><FONT STYLE="font-size: 24pt; color: #FF9900"><B>1</B></FONT><FONT STYLE="font-size: 24pt">&nbsp;</FONT>F
I N A N C I A L</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; color: white"><FONT STYLE="background-color: black">S
E C U R I T I E S , I N C .</FONT></P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 13.5pt 0 0; background-color: white"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 13.5pt 0 0; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 13.5pt 0 0; background-color: white">March 14, 2019</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><U>VIA EDGAR</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Mr.&nbsp;Christopher Dunham</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Ms.&nbsp;Erin Purnell</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Mr.&nbsp;William Schroeder</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Mr.&nbsp;Benjamin Phippen</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">U.S. Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">100 F Street, NE</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Washington, D.C.&nbsp; 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 40pt; text-align: right">Re:</TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify">Puyi Inc. (CIK No.&nbsp;0001750264)</TD>
</TR>               <TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: right">&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">Registration Statement on Form&nbsp;F-1 (File
No.&nbsp;333-228510)</TD></TR>
<TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: right">&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify"><U>Registration Statement on Form&nbsp;8-A
                                         (File No.&nbsp;001-38813)</U></TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 1in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: 0.5in"><U></U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-right: 0; margin-left: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">To Whom It May Concern:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">In connection with the above-referenced Registration Statement,
and pursuant to Rule 461 under the Securities Act of 1933, as amended (the &ldquo;Act&rdquo;), we hereby join in the request of
Puyi Inc. that the effective date of the Registration Statement be accelerated so that it will be declared effective at 4:00pm
US Eastern Daylight Time on March 18, 2019 or as soon thereafter as practicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Pursuant to Rule 460 under the Act, please be advised that we have
distributed approximately one hundred (100) copies of the Preliminary Prospectus dated February 13, 2019 (the &ldquo;Preliminary
Prospectus&rdquo;) through the date hereof, to dealers, institutions and others. In connection with the Preliminary Prospectus
distribution for the above-referenced issue, the underwriter has confirmed that they are complying with the forty-eight (48) hour
requirement as promulgated by Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">[Signature Page Follows]</P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">The Galleria, 2 Bridge Avenue</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Suite 241, Red Bank, NJ 07701-1106</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Phone: 732-758-9001, Toll Free: 800-886-7007,
Fax: 732-758-6671</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Member FINRA/SIPC</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">N E T W O R K<FONT STYLE="font-size: 18pt">&nbsp;</FONT><FONT STYLE="font-size: 24pt; color: #FF9900"><B>1</B></FONT><FONT STYLE="font-size: 24pt">&nbsp;</FONT>F
I N A N C I A L</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; color: white"><FONT STYLE="background-color: black">S
E C U R I T I E S , I N C .</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; color: white">&nbsp;</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 3in; text-indent: 0.5in; background-color: white"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 3in; text-indent: 0.5in; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 3in; text-indent: 0.5in; background-color: white"></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 6pt">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 6pt">&nbsp;</P>

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<TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD COLSPAN="2">Very truly yours,</TD></TR>
<TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; width: 60%">&nbsp;</TD>
    <TD STYLE="width: 4%">By:&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 36%">/s/ Damon Testaverde</TD></TR>
<TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; border-top: #000000 1px solid">Name: Damon D. Testaverde<BR>Title: Managing Director</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; margin-top: 0pt; margin-bottom: 6pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 6pt">[<I>Signature
page to Underwriters&rsquo; Acceleration Request</I>]</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt; text-indent: 376.2pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt; text-indent: 376.2pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt; text-indent: 376.2pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt; text-indent: 376.2pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; margin-left: 0pt; text-indent: 0pt; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">The Galleria, 2 Bridge Avenue</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Suite 241, Red Bank, NJ 07701-1106</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Phone: 732-758-9001, Toll Free: 800-886-7007,
Fax: 732-758-6671</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Member FINRA/SIPC</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; margin-left: 0pt; text-indent: 0pt; text-align: justify"></P>



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