<SEC-DOCUMENT>0001213900-22-009505.txt : 20230411
<SEC-HEADER>0001213900-22-009505.hdr.sgml : 20230411
<ACCEPTANCE-DATETIME>20220225165559
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001213900-22-009505
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20220225

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ICZOOM Group Inc.
		CENTRAL INDEX KEY:			0001854572
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-RADIO TV & CONSUMER ELECTRONICS STORES [5731]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			E9

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ROOM 3801, BUILDING A, SUNHOPE E-METRO
		STREET 2:		NO. 7018 CAI TIAN ROAD, FUTIAN DISTRICT
		CITY:			SHENZHEN, GUANGDONG
		STATE:			F4
		ZIP:			518000
		BUSINESS PHONE:		86 755 88603072

	MAIL ADDRESS:	
		STREET 1:		ROOM 3801, BUILDING A, SUNHOPE E-METRO
		STREET 2:		NO. 7018 CAI TIAN ROAD, FUTIAN DISTRICT
		CITY:			SHENZHEN, GUANGDONG
		STATE:			F4
		ZIP:			518000
</SEC-HEADER>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><IMG SRC="image_001.jpg" ALT="">&nbsp;</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: 0pt 0; text-align: center"><B>ICZOOM GROUP INC.</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">February 25, 2022</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">Mr. Scott Stringer<BR>
Division of Corporation Finance<BR>
Office of Finance<BR>
U.S. Securities and Exchange Commission<BR>
100 F Street, NE<BR>
Washington, D.C., 20549</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: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.5in; text-align: left"><B>Re:</B></TD><TD STYLE="text-align: justify"><B>ICZOOM Group Inc.</B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><B>Amendment No. 3 to Registration Statement on Form F-1</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><B>Filed January 21, 2022</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><B>File No. 333-259012</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 Mr. Stringer:</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">This letter is in response
to the letter dated February 8, 2022, from the staff (the &ldquo;Staff&rdquo;) of the Securities and Exchange Commission (the &ldquo;Commission&rdquo;)
addressed to ICZOOM Group Inc. (the &ldquo;Company,&rdquo; &ldquo;we,&rdquo; and &ldquo;our&rdquo;) with respect to the above-referenced
Registration Statement on Form F-1 (the &ldquo;Registration Statement&rdquo;). For ease of reference, we have recited the Commission&rsquo;s
comments in this response and numbered them accordingly. The amendment to Registration Statement is being filed to accompany this letter.</P>

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><B>1.</B></TD><TD STYLE="text-align: justify"><B>We note your response to our prior
                                            comment 1 and reissue in part. We note your disclosure on page F-9 that the VIE agreements
                                            are designed to provide your WFOE with the power, rights, and obligations equivalent in all
                                            material respects to those it would possess as the sole equity holder of Pai Ming Shenzhen.
                                            However, you do not have an equity ownership in, direct foreign investment in, or control
                                            through such ownership/investment of the VIE. As such, when describing the design of the
                                            VIE agreements and related outcome, please refrain from implying that the VIE agreement is
                                            equivalent to an equity ownership in the business of the VIE. Any references to control or
                                            benefits that accrue to you because of the VIE should be limited to and clearly describe
                                            the conditions you met for consolidation of the VIE under U.S. GAAP and your disclosure should
                                            clarify that, for accounting purposes, you will be or were the primary beneficiary.</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><U>Response</U></B>: In response to the Staff&rsquo;s
comments, we have revised the disclosure on page F-9 of the Registration Statement.</P>

<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-top: 0pt; margin-bottom: 0pt; text-align: center">Address: Room 102, Technology Building, International
e-Commerce Industrial park, 105Meihua Rd, Futian <BR>
District, Shenzhen</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 0pt 0.25in; text-align: justify; text-indent: -0.25in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in"><B><I>&nbsp;</I></B></P>

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



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><B>2.</B></TD><TD STYLE="text-align: justify"><B>We note that you have essentially
                                            bifurcated the prospectus cover page into two cover pages with the majority of the PRC disclosures
                                            relegated to the second page. Please revise so that all PRC disclosures are prominently disclosed.
                                            In this regard, the PRC disclosures should come before the offering summary table and underwriter
                                            disclosures.</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><U>Response</U></B>: In response to the Staff&rsquo;s
comments, we adjusted the layout of the disclosure on the cover page.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><B>3.</B></TD><TD STYLE="text-align: justify"><B>Please refer to the prospectus cover
                                            page. We note your disclosure that the company may be deemed to be a controlled company following
                                            the completion of the offering. Please revise the forth paragraph to clarify, if true, that
                                            Lei Xia and Duanrong Liu will also have the ability to determine all matters requiring approval
                                            by stockholders.</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><U>Response</U></B>: In response to the Staff&rsquo;s
comments, we added the corresponding disclosure on the cover page of the Registration Statement. We have also added a risk factor regarding
the &ldquo;controlled company&rdquo; status at page 76 of the Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><B>4.</B></TD><TD STYLE="text-align: justify"><B>We note your response to our prior
                                            comment 3 and reissue in part. Please refer to the prospectus cover page and the fifth paragraph.
                                            We note your disclosure in the first sentence that you &ldquo;are a holding company incorporated
                                            in the Cayman Islands.&rdquo; Please revise to disclose prominently that you are not a Chinese
                                            operating company but a Cayman Islands holding company with operations conducted by your
                                            subsidiaries based in China and Hong Kong and that this structure involves unique risks to
                                            investors Provide a cross-reference to your detailed discussion of risks facing the company
                                            and the offering as a result of this structure.</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><U>Response</U></B>: In response to the Staff&rsquo;s
comments, we revised the disclosure on the cover page of the Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><B>5.</B></TD><TD STYLE="text-align: justify"><B>Please refer to the prospectus cover
                                            page and the third to last paragraph. Please revise to provide cross-references to the condensed
                                            consolidating schedule and the consolidated financial statements.</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><U>Response</U></B>: In response to the Staff&rsquo;s
comments, we added the cross-reference as required to the paragraph 6, 11 and 12 of the cover page of the Registration Statement as applicable.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I><U>Prospectus Summary, Page 5</U></I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><B>6.</B></TD><TD STYLE="text-align: justify"><B>We note that the company terminated
                                            its VIE arrangements in December of 2021 and entered into a business cooperation agreement
                                            with Pai Ming Shenzhen on January 18, 2022. Please revise this section, and elsewhere as
                                            appropriate, to summarize in detail the material terms of the business cooperation agreement
                                            and how such agreement supports the company&rsquo;s B2B online platform. Please also indicate whether
                                            this agreement is necessary for the company to operate the e-commerce platform.</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><U>Response</U></B>: In response to the
Staff&rsquo;s comments, we added the disclosure on page 5, 6, 58, 88, and 89 of the Registration Statement, and disclosed that such
business cooperation agreement is not necessary for us to operate the e-commerce platform in the long term, but it is necessary for us to retain the
customers who still use the old platform during the transitional period.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><B>7.</B></TD><TD STYLE="text-align: justify"><B>We
                                            note your disclosure that your Hong Kong subsidiary, ICZOOM HK, now operates your B2B online
                                            platform and that ICZOOM HK does not require an ICP license under PRC law. Please revise
                                            to discuss in greater detail why the company changed the entity operating its B2B online
                                            platform and whether such changes were driven by PRC law and the requirement to have an ICP
                                            license under PRC law. In this regard, it appears that the company moved the online platform
                                            operations from a PRC subsidiary to a Hong Kong subsidiary. We note that in a prior amendment
                                            your disclosure stated that if the VIE agreement was invalidated by PRC courts or regulatory
                                            authorities, you would not be allowed to provide internet information services through your
                                            e-commerce platform and would most likely have to cease providing services through your e-commerce
                                            platform. In light of this disclosure, please explain why you are still able to provide internet
                                            information services through your e-commerce platform, despite the fact that you no longer
                                            have the VIE arrangement. Please disclose the specific changes to your business that have
                                            occurred now that you no longer have the ICP license, and disclose whether you believe these
                                            changes could have a material impact on the company&rsquo;s results of operations going forward.</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><U>Response</U></B>: In response to the Staff&rsquo;s
comments, we added the disclosure with regards to the Company&rsquo;s change of B2B online platform on page 5, 8, 9, 86 and 90 of the
Registration Statement accordingly.</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">We respectfully advise the Staff that our prior
statement was given based on the circumstances that our prior e-commence platform <I>www.iczoom.com</I> was operated by Pai Ming Electronics
Co., Ltd, or Pai Ming Shenzhen and its server and data were stored in China. As such, its operation would require an ICP license under
PRC law, which is only available to a domestic PRC company without foreign investment. If the VIE agreements were invalidated by PRC
courts or regulatory authorities, we would no longer be able to provide the internet information services through <I>www.iczoom.com</I>.
The new platform <I>www.iczoomex.com</I>, however, is a new platform established and maintained by Iczoom Electronics Limited, or ICZOOM
HK, a Hong Kong company and its server and data are located and stored in Singapore. As neither out new platform itself nor its operation
is within the territory of China, we are not required to obtain an ICP license under PRC law. As a new platform, <I>www.iczoomex.com
</I>does not automatically integrate information of registered users from our previous platform <I>www.iczoom.com</I> which is operated
and maintained by Pai Ming Shenzhen. The customers have to register with our new platform before we can engage our services. As of the
date hereof, we have approximately 12 customers transferred to our new platform and started placing orders with us and one new additional
customer out of China. We expect we complete the transfer of customer by February 28, 2023. During the transitional period, we engaged
Pai Ming Shenzhen to collect demands information from customers and we can utilize the information to contact customers to guide them
register with our new platform to place an order. We expect certain level of negative impact on our operation during the transitional
period, but do not expect any material negative impact on our business or the results of operations in a longer term.</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">Accordingly, we disclosed on the cover page, page
5, 6, 8, 9 86, and 89 of the Registration Statement.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I><U>Our Corporate Structure, Page 7</U></I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><B>8.</B></TD><TD STYLE="text-align: justify"><B>We note the chart introduction references
                                            the VIE and its subsidiaries. Please reconcile with your disclosure elsewhere that the company
                                            terminated its VIE arrangements in December of 2021.</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><U>Response</U></B>: In response to the Staff&rsquo;s
comments, we reconciled and added the corresponding disclosure following the organization chart on page 8, 17, and 86 of the Registration
Statement.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I><U>Permission Required from the PRC Authorities
for the Company&rsquo;s Operation and to Issue Our Class A Ordinary Shares to Foreign Investors, page 8</U></I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><B>9.</B></TD><TD STYLE="text-align: justify"><B>We note your response to our prior
                                            comment 7 and reissue. Please refer to the first sentences of the first and second paragraphs.
                                            We note your disclosure that you have &ldquo;not received any requirement to obtain any other
                                            material permissions&rdquo; in the first paragraph and that you have &ldquo;not received any
                                            requirement to obtain permissions&rdquo; in the second paragraph. Please revise to confirm
                                            that you and your subsidiaries are not required &ldquo;to obtain&rdquo; any permissions or
                                            approvals from any Chinese authorities to operate and issue these securities to foreign investors.
                                            Additionally, state affirmatively whether you have received all requisite permissions and
                                            approvals and whether any permissions have been denied. In this regard, we note that both
                                            paragraphs approach the permission and approval issue from the passive stance that the company
                                            has &ldquo;not received&rdquo; any requirement or notice from Chinese authorities rather than
                                            the company actively obtaining all requisite permissions and approvals from any Chinese authorities
                                            to operate and issue these securities to foreign investors.</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><U>Response</U></B>: In response to Staff&rsquo;s
comments, the company has revised the disclosure on pages 8 to 12 of the Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><B>10.</B></TD><TD STYLE="text-align: justify"><B>We note your response to our prior
                                            comment 8 and reissue. We note your revised CSRC and CAC disclosures on the prospectus cover
                                            page and in this section raise substantial uncertainty regarding whether the company is permitted
                                            to conduct an overseas offering or listing and whether or not the company is subject to a
                                            cybersecurity review. Please advise and specifically detail the efforts and affirmative steps
                                            you have undertaken</B><FONT STYLE="font-size: 10pt"> </FONT> <B>to determine whether
                                            an approval or a review is required. Please advise whether the company has engaged CSRC or
                                            CAC to resolve any uncertainties regarding the necessity to obtain an approval or a review.
                                            Please also explain precisely what you mean in your statement that you &ldquo;believe that
                                            none of the situation that would clearly prohibit overseas offering and listings applies
                                            to us,&rdquo; as it is unclear what you mean by &ldquo;situation&rdquo; and &ldquo;clearly prohibit.&rdquo;
                                            Please also disclose the basis for your belief</B><FONT STYLE="font-size: 10pt"></FONT><B>.</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><U>Response</U></B>: In response to
Staff&rsquo;s comment, we revised the disclosure from page 9 to 12 of the Registration Statement. We respectfully advise the Staff
that it is rarely reported that PRC government agencies individual private companies&rsquo; questions regarding their offshore listing. Further, we revised the disclosure with regards to Draft Rules Regarding
Overseas Listing on the cover page of the Registration Statement accordingly.</P>

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

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

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I><U>Regulations on Internet Information
Security and Privacy Protection, page 134</U></I></B><I>: </I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><B>11.</B></TD><TD STYLE="text-align: justify"><B>We note your revised disclosure
                                            regarding the Cybersecurity Review Measures and the Data Security Management Regulations
                                            Draft as recently promulgated and issued by CAC. We also note that the measures and regulations
                                            could subject an &ldquo;online platform operator&rdquo; or a &ldquo;data processor&rdquo; to
                                            a cybersecurity review. Further, we note your disclosure that you &ldquo;may be deemed as
                                            a data processor under the Data Security Management Regulations Draft.&rdquo; Please revise
                                            to discuss in greater detail your compliance with these new measures and regulations. In
                                            this regard, provide your analysis and conclusions regarding your status as either an online
                                            platform operator or data processor. Please include enough information so investors can fully
                                            appreciate the regulatory risk and uncertainties discussed in this section. Please also revise
                                            any applicable risk factors.</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><U>Response</U></B>: In response to
Staff&rsquo;s comments, we revised the disclosures on the cover page, and page 6, 7, 10 to 12, 55 to 58, and 137 of the Registration
Statement.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">We appreciate the assistance
the Staff has provided with its comments. If you have any questions, please do not hesitate to call our counsel, Arila Zhou, Esq., of
Robinson &amp; Cole LLP, at (212) 451-2908.</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">Very truly yours,</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: center">[<I>Signature Page Follows</I>]</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: 0pt 0; text-align: center"></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&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: 60%">&nbsp;</TD>
    <TD STYLE="width: 4%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; width: 36%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Lei Xia</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lei Xia</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Executive Officer and Director</FONT></TD></TR>
  </TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in; text-align: left">cc:</TD><TD STYLE="text-align: justify">Arila Zhou, Esq.</TD>
</TR><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: justify">Robinson &amp;
Cole LLP</TD></TR>
     </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><I>[signature page to the SEC response letter]</I></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: 0pt 0; text-align: center">&nbsp;</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: 0pt 0; text-align: center"></P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 0; margin-bottom: 0; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

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



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