<SEC-DOCUMENT>0001213900-22-036768.txt : 20240422
<SEC-HEADER>0001213900-22-036768.hdr.sgml : 20240422
<ACCEPTANCE-DATETIME>20220701171934
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001213900-22-036768
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20220701

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			U-BX Technology Ltd.
		CENTRAL INDEX KEY:			0001888525
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER PROGRAMMING, DATA PROCESSING, ETC. [7370]
		ORGANIZATION NAME:           	06 Technology
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			E9
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		NO.1 LINKONG ER ROAD, SHUNYI DISTRICT
		STREET 2:		ZHONGGUAN SCIENCE AND TECHNOLOGY PARK
		CITY:			BEIJING
		STATE:			F4
		ZIP:			101300
		BUSINESS PHONE:		8610065120297

	MAIL ADDRESS:	
		STREET 1:		NO.1 LINKONG ER ROAD, SHUNYI DISTRICT
		STREET 2:		ZHONGGUAN SCIENCE AND TECHNOLOGY PARK
		CITY:			BEIJING
		STATE:			F4
		ZIP:			101300

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	U-Bx Technology Ltd.
		DATE OF NAME CHANGE:	20211018
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>U-BX Technology Ltd.&nbsp;</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Zhongguan Science and Technology Park</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>No.1 Linkong Er Road, Shunyi District, Beijing</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>People&rsquo;s Republic of China</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">July 1, 2022</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Via Electronic Mail</U></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">Division of Corporation Finance</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">U.S. Securities Exchange Commission</P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
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    <TD STYLE="padding: 0.75pt; font-size: 10pt; width: 5%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Re:</B></FONT></TD>
    <TD STYLE="padding: 0.75pt; font-size: 10pt; text-align: justify; width: 95%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>U-BX Technology Ltd. (the &ldquo;Company&rdquo;)&nbsp;</B></FONT></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; text-align: justify">To whom it may concern:</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This letter is in response to the letter dated
June 16, 2022 from the staff (the &ldquo;Staff&rdquo;) of the U.S. Securities Exchange Commission (&ldquo;SEC&rdquo;) addressed to U-BX
Technology Ltd. (the &ldquo;Company&rdquo;, &ldquo;we&rdquo;, and &ldquo;our&rdquo;). For ease of reference, we have recited SEC&rsquo;s
comments in this response and numbered them accordingly. An amended registration statement on Form F-1 (the &ldquo;Amendment&rdquo;) is
being submitted to accompany this letter.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><U>Amendment No. 3 to Registration Statement on Form F-1</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><U STYLE="text-decoration: none">&nbsp;</U></P>

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

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>1)</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>We
note your revised disclosure that &ldquo;[c]ertain individual investors are paying for the holding company&rsquo;s operation expenses.&rdquo;
Please advise if these amounts are reflected in your disclosures about &ldquo;Related Party Transactions&rdquo; on page 111. If not, please
advise or make the appropriate disclosures. Please also confirm that the amounts due to related parties on page 111 are disclosed as
of the latest practicable date. In that regard, we note that on page 111 you state that $117,109 is due to Mr. Jian Chen as of both the
date of the prospectus and as of June 30, 2021. However, on page F-38, you state that $168,720 is due to Mr. Jian Chen as of December
31, 2021. Please reconcile or advise.</B></FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>RESPONSE: </B>We note the Staff&rsquo;s comment
and respectfully advise that we confirm that we have updated &ldquo;Related Party Transactions&rdquo; to incorporate transactions as of
the date of this prospectus. We respectfully clarify to the Staff that the holding company pays for its operating expenses from the funds
received from its investors, who are not related parties to the Company. Such investors agreements have been disclosed under Part II,
Item 7 of the Amendment . We have also revised page 111 to reconcile the amount discrepancy by adding that as of December 31, 2021, $168,720
is due to Mr. Jian Chen.</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>2)</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>We
note your response to prior comment 2. On your cover page you say that U-BX &ldquo;may rely on dividends and other distributions.&rdquo;
However, on pages 5, 64, and 65 you say &ldquo;U- BX relies on dividends paid by its subsidiaries for its working capital and cash needs.&rdquo;
As no such dividends or distributions have been made to date based on your disclosure, please revise your disclosures on pages 5, 64,
and 65 to say that U-BX &ldquo;may rely&rdquo; on dividends and other distributions or advise.</B></FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>RESPONSE: </B>We note the Staff&rsquo;s comment
and respectfully advise that we have revised the disclosure on page 5, 64 and 65 to clarify that the Company may rely on dividends and
other distributions for its working capital and cash needs.</P>

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

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

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>3)</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>We
note your revised disclosure that &ldquo;[a]s of the date of this prospectus, there has been no cash transfer between the holding company,
its subsidiaries, or to investors.&rdquo; Please revise this sentence on your cover page to state, if true, that there have been no &ldquo;transfers,
dividends, or distributions between the holding company, its subsidiaries, or to investors&rdquo; or advise. Refer to comment 4 of the
Staff&rsquo;s &ldquo;Sample Letter to China Based Companies&rdquo; published on December 20, 2021.</B></FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>RESPONSE: </B>We note the Staff&rsquo;s comment
and respectfully advise that there has not been any dividends or distributions between the holding company, its subsidiaries or to investors.
However, there have been three occurrences of cash transfers among the Company&rsquo;s subsidiaries, all for the purpose of testing if
the bank accounts set up for those entities are viable. We have revised the F-1/A to reflect the cash transfers on the cover page, page
5 and page 65 of the Amendment.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Selected Condensed Consolidated Financial Data,
page 17</U></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>4)</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>We
note your response to prior comment 6. Please revise to include prominent disclosure similar to footnote 1 in the introductory paragraph
of this section. Explain why you appear to include duplicative tables of the selected condensed consolidating financial data for each
period presented. Revise to remove the &ldquo;Share of income from VIEs&rdquo; and elimination adjustments in your unaudited condensed
consolidating statements of operations information for the six months ended December 31, 2020. Since the commencement of the contractual
arrangements with the VIEs did not begin until August 16, 2021. In addition, explain why you include an elimination adjustment in your
unaudited condensed consolidating balance sheets information as of June 30, 2021.</B></FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>RESPONSE: </B>We note the Staff&rsquo;s comment
and respectfully advise the Staff that we have revised the page 17 to add a prominent disclosure similar to footnote 1, removed the duplicative
table, and removed the &ldquo;Share of income from VIEs&rdquo; as well as the elimination adjustment in the consolidating balance sheets
information as of June 30, 2021, and in the consolidating statements of operations information for the six months ended December 31, 2020.</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in; text-align: justify"><B>5)</B></TD><TD STYLE="text-align: justify"><B>We note that your tables of selected condensed consolidating
financial data include columns labeled as &ldquo;VIEs&rdquo; for the fiscal years ended June 30, 2021 and 2020 and the six months ended
December 31, 2020. Please revise your columns labeled as VIEs for these periods since the contractual arrangements with WFOE and VIEs
did not exist until August 16, 2021. For example, consider revising your disclosures to label these columns as &ldquo;Pre-VIEs&rdquo; or
&ldquo;Operating Subsidiaries&rdquo;.</B></TD>
</TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>RESPONSE: </B>We note the Staff&rsquo;s comment
and respectfully advise that we have revised the column labels to &ldquo;Operating Subsidiaries&rdquo; for the financial statements ended
June 30, 2021, June 30, 2020 and December 31, 2020 on page 17 of the Amendment.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><U>Our contractual arrangements were governed
by PRC law. . . , page 26</U></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: justify; width: 0"></TD><TD STYLE="width: 0.25in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>6)</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>We
note your response to prior comment 7. We also note your disclosure that &ldquo;All the agreements under our contractual arrangements
were governed by PRC law and provide for the resolution of disputes through arbitration in China.&rdquo; Please revise your disclosure
to also address risks related to contracts that &ldquo;are&rdquo; governed by PRC law that you currently have in place and are subject
to arbitration or advise. For example, we note the form of employment agreement you have filed as Exhibit 10.6 provides for arbitration.
Please also file a copy of each employment agreement you have entered into with your executive officers as exhibits to your registration
statement. Refer to Item 601(b)(10)(iii) of Regulation S-K.</B></FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>RESPONSE:</B> We note the Staff&rsquo;s comment
and respectfully advise that we have revised the disclosure to address risks related to contracts that are currently governed by PRC law
and are subject to arbitration. In addition, we have also filed copies of the employment agreements between the Company and its CEO, CFO
and COO as exhibits to the Amendment.</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><U>We may become subject to a variety of laws and regulations
in the PRC regarding privacy..., page 33</U></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>7)</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>We
note your response to prior comment 5. Your revised disclosure on page 34 states that your &ldquo;PRC subsidiaries currently have obtained
all material permissions and approvals required for our operations in compliance with the relevant PRC laws and regulations in the PRC,
including the business license.&rdquo; However, on page 16 you state that &ldquo;U-BX China, U-BX HK, RDYJ, Jiangsu Jingmo, Jiangsu YJYC
and Lianghua Technology have obtained all permissions and approvals to operate their respective business.&rdquo; Please remove the materiality
qualifier on page 34&mdash;refer to comment 8 of the Staff&rsquo;s &ldquo;Sample Letter to China Based Companies&rdquo; published on
December 20, 2021&mdash;or advise.</B></FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>RESPONSE: </B>We note the Staff&rsquo;s comment
and respectfully advise that we have revised page 34 to reconcile and clarify that the Company and its subsidiaries have obtained all
required permissions and approvals.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><U>Taxation, page 127</U></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>8)</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Please
identify the names of your PRC counsel and Cayman Islands counsel referred to in the first paragraph of this section.</B></FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>RESPONSE:</B> We note the Staff&rsquo;s comment
and respectfully advise that we have revised page 127 to disclose the names of our PRC counsel and Cayman Islands counsel.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><U>Consolidated Financial Statements</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><U>Note 2. Summary of Significant Accounting Policies
Revenue</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><U>recognition, page F-13</U></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>9)</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>We
note from your response to prior comment 11 that the fees you received directly from the insurance companies are based on the unit price
multiplied by the quantity purchased by your customers. Please help us better understand the fees you receive directly from the insurance
companies. In this respect, tell us whether you or the insurance companies directly pay the third-party service providers for the value-added
services.</B></FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>RESPONSE:</B> We note the Staff&rsquo;s comment and respectfully
advise that the insurance companies pay directly to us, and we pay directly to the third-party service providers for the value-added services.
The demand of our clients (insurance companies) for value-added services is personalized and diversified, based on which we choose third
party service providers and customize the suitable service scheme for insurance companies.</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><U>Item 7, page II-1</U></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>10)</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>We
note your disclosure that on May 5, 2022, the Company issued 1.5 million ordinary shares at par value of $0.0001 to all fourteen existing
shareholders and two new investors. Please revise this section to reflect this issuance or advise. Please also revise to indicate the
amount of consideration received for each of the noted sales of unregistered securities during the past three years. Refer to Item 7
of Form F-1 and Item 701 of Regulation S-K for further guidance.</B></FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>RESPONSE: </B>We note the Staff&rsquo;s comment
and our PRC counsel respectfully advises that&nbsp;we have revised to add the disclosure of unregistered securities sale under Item 7
of the Registration Statement on page II-1.</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; text-align: justify">We hope this response has addressed all of the
Staff&rsquo;s concerns relating to the comment letter. Should you have additional questions regarding the information contained herein,
please contact our securities counsel William S. Rosenstadt, Esq., or Yarona Yieh, Esq. of Ortoli Rosenstadt LLP at wsr@orllp.legal or
yly@orllp.legal.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&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 COLSPAN="2"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>U-BX Technology Ltd.</B></FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
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    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/ Mingfei Liu</I></FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 5%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name:&nbsp;</FONT></TD>
    <TD STYLE="width: 35%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mingfei Liu</FONT></TD>
    <TD STYLE="width: 60%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Operating Officer</FONT></TD>
    <TD>&nbsp;</TD></TR>
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