<SEC-DOCUMENT>0001575872-23-000013.txt : 20250326
<SEC-HEADER>0001575872-23-000013.hdr.sgml : 20250326
<ACCEPTANCE-DATETIME>20230103120819
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001575872-23-000013
CONFORMED SUBMISSION TYPE:	DRSLTR
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230103

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Webus International Ltd.
		CENTRAL INDEX KEY:			0001941158
		STANDARD INDUSTRIAL CLASSIFICATION:	LOCAL & SUBURBAN TRANSIT & INTERURBAN HWY PASSENGER TRAINS [4100]
		ORGANIZATION NAME:           	01 Energy & Transportation
		EIN:				000000000
		STATE OF INCORPORATION:			E9

	FILING VALUES:
		FORM TYPE:		DRSLTR

	BUSINESS ADDRESS:	
		STREET 1:		NO. 26 JUYE ROAD
		STREET 2:		SUITE 1902, BLDG A JINXIU INTERNATIONAL
		CITY:			HANGZHOU
		STATE:			F4
		ZIP:			310052
		BUSINESS PHONE:		86-571-81389116

	MAIL ADDRESS:	
		STREET 1:		NO. 26 JUYE ROAD
		STREET 2:		SUITE 1902, BLDG A JINXIU INTERNATIONAL
		CITY:			HANGZHOU
		STATE:			F4
		ZIP:			310052
</SEC-HEADER>
<DOCUMENT>
<TYPE>DRSLTR
<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: 0pt 0">January 3, 2023</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">VIA EDGAR</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">Irene Barberena-Meissner, Esq.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">United States Securities and Exchange Commission&nbsp;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">100 F. Street, N.E.&nbsp;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 22.5pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: left"><B>Re: Webus International Ltd.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><B>Amendment No. 2 to</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><B>Draft Registration Statement on Form F-1 Submitted
</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><B>December 6, 2022</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><B>CIK No. 0001941158</B></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">Dear Ms. Barberena-Meissner,</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">On behalf of our client, Webus International Ltd.
(the &ldquo;<B>Company</B>&rdquo;), we submit this letter in response to comments from the staff (the &ldquo;<B>Staff</B>&rdquo;) of the
Securities and Exchange Commission (the &ldquo;<B>Commission</B>&rdquo;) contained in its letter dated December 22, 2022, relating to
the above referenced Amendment No. 2 to the Draft Registration Statement on Form F-1 (&ldquo;<B>Amended Draft Registration Statement No.
2</B>&rdquo;). The Company is concurrently submitting the Amended Draft Registration Statement No. 3 on Form F-1 (the &ldquo;<B>Amended
Draft Registration Statement No. 3</B>&rdquo; or <B>&ldquo;Draft Registration Statement&rdquo;</B>).&nbsp;&nbsp;</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">For the Staff&rsquo;s convenience, the Staff&rsquo;s
comments have been stated below in their entirety in bold, followed by the corresponding responses from the Company. Except for any page
references appearing in the headings or the Staff&rsquo;s comments (which are references to the Amended Draft Registration Statement No.
2), all page references herein correspond to the page of the Amended Confidential Submission. Capitalized terms used but not defined in
this letter have the meanings ascribed to such terms in the Amended Draft Registration Statement No. 3.&nbsp;&nbsp;</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">&nbsp;<B><U>Amendment No. 2 to Draft Registration Statement on Form
F-1</U></B></P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.1in"><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">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.5in; text-align: left"><B>1.</B></TD><TD><B>We note your revised disclosure in response to prior comment
1 and reissue the comment. Refrain from using terms such as &ldquo;we&rdquo; or &ldquo;our&rdquo; when describing activities or functions
of a VIE throughout your prospectus. In this regard, we note your disclosure on page i that substantially all the company's business
is conducted by Youba Tech, the VIE in the PRC, and its subsidiary Webus Travel Agency.</B></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 in response hereto, respectfully advise that the Company has removed terms such as &ldquo;we&rdquo; or &ldquo;our&rdquo; from the
Draft Registration Statement when describing activities or functions of a VIE.</P>

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


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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt"><B><U>Risks Related to Corporate Structure, page 5</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><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">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.5in; text-align: left">2.</TD><TD><B>We note your revised disclosure in response to prior comment
4 and reissue the comment in part. Please revise your summary of risk factors disclosure to state the significant liquidity risks that
your corporate structure and being based in and having the majority of the Company&rsquo;s operations in China poses to investors.</B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.8pt; text-indent: 0in"><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 in response hereto, respectfully advise that the Company has added in the summary of risk factors the following disclosure:</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 0pt 0pt; text-align: justify">The investors may face significant liquidity
risks because of our corporate structure and because we are based in and have the majority of the Company&rsquo;s operations in China.
See &ldquo;Risk Factors &ndash; Risks Related to Corporate Structure &ndash; The investors may face significant liquidity risks because
we utilize the VIE structure and are based in and have the majority of the Company&rsquo;s operations in China&rdquo; and &ldquo;Risk
Factors &ndash; Risks Related to Doing Business in China &ndash; To the extent cash or assets of our business, or of our PRC or Hong Kong
subsidiaries, is in the PRC or Hong Kong, such cash or assets may not be available to fund operations or for other use outside of the
PRC or Hong Kong, due to interventions in or the imposition of restrictions and limitations by the PRC government to the transfer of cash
or assets&rdquo; on page 38.</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 0pt 0pt"><B><U>Transfer of Cash to and From Our Subsidiaries and the
VIE, page 12</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><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">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.5in; text-align: left">3.</TD><TD><B>We note your revised disclosure in response to prior comment
5 that in order for you to pay dividends to your shareholders, you may rely on payments made from the VIE and its subsidiary to the WFOE,
from the WFOE to Webus HK, from Webus HK to Webus International, and finally from Webus International to Webus, and certain payments
from the WFOE to Webus HK are subject to PRC taxes, including business taxes and VAT. You further disclose that as of the date of this
prospectus, the VIE and its subsidiary have not made any &quot;other&quot; transfers, loans, or distributions. Please clarify whether
payments have been made from the WFOE to Webus HK have occurred and, if so, quantify the amounts of these payments.</B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.8pt; text-indent: 0in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Response: </B>The Company hereby confirms that
no payments have been made from the WFOE to Webus HK as of the date of this prospectus.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt"><B><U>Any change of regulations and rules by Chinese government
including potential additional requirements on cybersecurity review..., page 51</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><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">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.5in; text-align: left">4.</TD><TD><B>We note your revised disclosure in response to prior comment
7 stating that based on your business patterns and development plans, the number of individuals whose personal data is held by you is
unlikely to reach the threshold of one million within the upcoming two years, and the personal data held by you is unlikely to affect
national security. Please revise to explain if the conclusion that the personal data held by you is &quot;unlikely&quot; to affect national
security is your belief and the basis for this belief.</B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.8pt; text-indent: 0in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Response: </B>We have revised the disclosure as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 41.05pt; text-indent: -35.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&ldquo;Furthermore, based on our business patterns
and development plans, the number of individuals whose personal data is held by us is unlikely to reach the threshold of one million within
the upcoming two years, and AllBright Law Offices, our counsel as to PRC law, has advised us that the personal data held by us is unlikely
to affect national security.&rdquo;</P>

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


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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 41.05pt; text-indent: -35.35pt">&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">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.5in; text-align: left">5.</TD><TD><B>You revised in response to prior comment 7 to disclose that
the existing PRC law and regulations does not &quot;explicitly&quot; require DPOs that have the personal information of more than one
million users after listing to apply for Cybersecurity Review. In this regard, if at any time in the future that you reach the threshold
of holding the personal information of more than 1 million users, please also disclose if you believe you would voluntarily report for
Cybersecurity Review. Please also disclose if at some point as you have the personal information of more than one million users after
listing, if you believe at any repeat registration statement, or merger, restructuring or other transaction you could be subject to a
Cybersecurity Review or must report for such a review at that time.</B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 41.05pt; text-indent: -35.35pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Response: </B>We revised the disclosures as
follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.8pt; text-align: justify; text-indent: -35.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&ldquo;AllBright further advises us that if at
any time in the future, a competent government authority determines that our data processing activities may affect national security,
we may be subject to the cybersecurity review. If, at any time in the future, we reach the threshold of holding the personal information
of more than one million users, we will voluntarily apply for Cybersecurity Review even though we are not explicitly required to do so.
If we reach the threshold of holding the personal information of more than one million users after listing, we do not believe we will
be subject to a Cybersecurity Review or must apply for such a review for any repeat registration statement, merger, restructuring, or
other transaction based on AllBright&rsquo;s advice.&rdquo;</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">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.5in; text-align: left">6.</TD><TD><B>You disclose that the CAC has promulgated the Measures for
Security Assessment for Outbound Data Transfer, which became effective on September 1, 2022. The Measures apply to the security assessment
of &quot;Important Data&quot; and personal information collected and generated during operation within the territory of the People&rsquo;s
Republic of China and transferred abroad by a data handler. Please explain the concept of &quot;Important Data.&quot;</B></TD>
</TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Response: </B>We have added the following disclosure:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.8pt; text-indent: -35.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&ldquo;As stipulated by Article 19 of the Measures for Security Assessment
for Outbound Data Transfer, Important Data refers to the data that, once tampered with, destroyed, leaked, illegally obtained or illegally
used, may endanger national security, economic operation, social stability, or public health and security.&rdquo;</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">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.5in; text-align: left">7.</TD><TD><B>We note your disclosure that you do not believe you will
be subject to the Measures for Security Assessment for Outbound Data Transfer, considering, in part, that you do not anticipate reaching
the one million threshold to trigger the assessment by the CAC. However, you disclose earlier on this page that based on your business
patterns and development plans, the number of individuals whose personal data is held by you is unlikely to reach the threshold of one
million within the upcoming two years. Please revise to clarify and reconcile these disclosures.</B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.8pt; text-indent: -35.35pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Response: </B>We note the Staff&rsquo;s comment, and in response
hereto, respectfully advise that the Company has added the following disclosure:</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">&ldquo;However, once we reach the one million threshold<FONT STYLE="font-family: Times New Roman, Times, Serif">,</FONT>
we believe we will be subject to assessment by the CAC.&rdquo;</P>

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


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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.8pt; text-indent: -35.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt"><B><U>Our Industry, page 88</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt"><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">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.5in; text-align: left">8.</TD><TD><B>It does not appear you revised disclosure in response to
prior comment 9. Please revise your disclosure to include balancing language to emphasize the prospective nature of <FONT STYLE="font-size: 10pt">the
CAGR projections you include in this section derived from the Frost &amp; Sullivan report you commissioned in September 2022.</FONT></B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.8pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Response: </B>We have added the balancing language
to emphasize the prospective nature of the CAGR projection.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.8pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Regulations Relating to Cyber Security and Data Security</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Data Security Law, page 107</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt"><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">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.5in; text-align: left">9.</TD><TD><B>We note your revised disclosure in response to prior comment
11 that as of the date of this prospectus, you have not transferred any user information to places outside of the PRC and you do not
anticipate transferring any user information outside of the PRC after the offering. Please discuss instances, if any, when you would
need to transfer user data outside of the PRC.</B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.8pt; text-indent: -35.35pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Response: </B>We note the Staff&rsquo;s comment has added the following
disclosure:&nbsp;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 6.5pt 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif">&ldquo;Furthermore, with the gradual relaxation of policies on the
prevention and control of COVID-19 in the PRC, we anticipate outbound travel by PRC residents will increase significantly. Correspondingly,
although we do not anticipate transferring any user information outside of the PRC after the offering, our PRC users may have the potential
needs to make reservations inside PRC and enjoy travel services overseas. Under such circumstances, we may need to transfer user data
outside of the PRC to Wetour or our overseas business partners to satisfy our PRC users&rsquo; needs and such user data is mainly the
user&rsquo;s information required for reservation such as the user&rsquo;s name and contact information which we believe is not Important
Data or sensitive personal information; if we cumulatively transfer abroad the personal information of more than 100,000 PRC users, we
believe we will be subject to assessment by the CAC.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.8pt; text-indent: -35.35pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">We thank the Staff for its
review of the foregoing. If you have any questions regarding this matter, please do not hesitate to contact Fang Liu at VCL Law LLP at
<U>fliu@vcllegal.com</U> or by telephone at (703) 919-7285.</P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%">&nbsp;</TD>
    <TD STYLE="width: 35%"><FONT STYLE="font-size: 10pt">Very truly yours,</FONT></TD>
    <TD STYLE="width: 15%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid"><FONT STYLE="font-size: 10pt">/s/ Fang Liu</FONT></TD>
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    <TD><FONT STYLE="font-size: 10pt">Fang Liu, Esq.</FONT></TD>
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    <TD><FONT STYLE="font-size: 10pt">VCL Law LLP</FONT></TD>
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    <TD STYLE="width: 95%"><FONT STYLE="font-size: 10pt">Nan Zheng, Chief Executive Officer, Webus International Ltd.</FONT></TD></TR>
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