<SEC-DOCUMENT>0001104659-23-123441.txt : 20240405
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<ACCEPTANCE-DATETIME>20231205062202
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ACCESSION NUMBER:		0001104659-23-123441
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20231205

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DouYu International Holdings Ltd
		CENTRAL INDEX KEY:			0001762417
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER PROGRAMMING, DATA PROCESSING, ETC. [7370]
		ORGANIZATION NAME:           	06 Technology
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			E9
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		BLDING F4, OPTICAL VALLEY SOFTWARE PARK
		STREET 2:		GUANSHAN AVENUE,DONGHU DEVELOPMENT AREA
		CITY:			WUHAN CITY, HUBEI PROVINCE
		STATE:			F4
		ZIP:			430073
		BUSINESS PHONE:		86 27 8775 0710

	MAIL ADDRESS:	
		STREET 1:		BLDING F4, OPTICAL VALLEY SOFTWARE PARK
		STREET 2:		GUANSHAN AVENUE,DONGHU DEVELOPMENT AREA
		CITY:			WUHAN CITY, HUBEI PROVINCE
		STATE:			F4
		ZIP:			430073
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<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">D</FONT><FONT STYLE="font-size: 10pt">ecember&nbsp;5, 2023</FONT></P>


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

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

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Attention: Austin Pattan, Jennifer Gowetski, Chen Chen, Kathleen Collins</P>

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

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    <TD STYLE="width: 5%"><B>Re:</B></TD>
    <TD STYLE="width: 95%"><B>DouYu International Holdings Ltd<BR>
 Annual Report on Form&nbsp;20-F <BR>
Filed April&nbsp;25, 2023 <BR>
File No.&nbsp;001-38967</B></TD></TR>
  </TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Dear Austin Pattan, Jennifer Gowetski, Chen Chen, and Kathleen Collins:</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">DouYu International Holdings Ltd (the &ldquo;Company&rdquo;) acknowledges
the receipt of a comment letter from the staff of the Securities and Exchange Commission (the &ldquo;Staff&rdquo;) dated November&nbsp;21,
2023 with respect to the Company&rsquo;s Form&nbsp;20-F for the fiscal year ended December&nbsp;31, 2022 and the Company&rsquo;s Form&nbsp;6-K
furnished on November&nbsp;21, 2023.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Company is carefully considering the Staff&rsquo;s comments, and
would like to request an extension of the due date for the Company&rsquo;s response to December&nbsp;20, 2023.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">We appreciate
the Staff&rsquo;s accommodation for the further extension. Should you have any questions regarding this extension request, please do
not hesitate to contact Li He of Davis Polk&nbsp;&amp; Wardwell LLP by telephone at +852 2533-3306 or email at </FONT><U>li.he@davispolk.com</U>.</P>

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

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  <TD STYLE="width: 50%">&nbsp;</TD>
  <TD STYLE="width: 50%">Yours sincerely,</TD></TR>
</TABLE>


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

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    <TD STYLE="width: 50%">&nbsp;</TD>
    <TD STYLE="width: 50%; border-bottom: Black 1pt solid; padding-right: 5.75pt; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Mingming Su</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; padding-right: 5.75pt; font-size: 10pt">Name: Mingming Su</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; padding-right: 5.75pt; font-size: 10pt">Title: Chief Strategy Officer</TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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    <TD STYLE="width: 6%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">cc:</FONT></TD>
    <TD STYLE="width: 94%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Mr.&nbsp;Li He, Partner</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Davis Polk&nbsp;&amp; Wardwell LLP</P></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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