<SEC-DOCUMENT>0001213900-23-074308.txt : 20240426
<SEC-HEADER>0001213900-23-074308.hdr.sgml : 20240426
<ACCEPTANCE-DATETIME>20230906145052
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001213900-23-074308
CONFORMED SUBMISSION TYPE:	DRSLTR
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20230906

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Pheton Holdings Ltd
		CENTRAL INDEX KEY:			0001970544
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTROMEDICAL & ELECTROTHERAPEUTIC APPARATUS [3845]
		ORGANIZATION NAME:           	08 Industrial Applications and Services
		IRS NUMBER:				000000000

	FILING VALUES:
		FORM TYPE:		DRSLTR

	BUSINESS ADDRESS:	
		STREET 1:		ROOM 306, NET BUILDING
		STREET 2:		HONGJUNYING SOUTH RD, CHAOYANG DISTRICT
		CITY:			BEIJING
		STATE:			F4
		ZIP:			100012
		BUSINESS PHONE:		010-84817665

	MAIL ADDRESS:	
		STREET 1:		ROOM 306, NET BUILDING
		STREET 2:		HONGJUNYING SOUTH RD, CHAOYANG DISTRICT
		CITY:			BEIJING
		STATE:			F4
		ZIP:			100012
</SEC-HEADER>
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="text-align: center; margin-top: 0; margin-bottom: 0"><IMG SRC="image_001.jpg" ALT="">&nbsp;</P>

<P STYLE="margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 14pt"><B>Pheton Holdings
Ltd</B></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; text-align: right">September 6, 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; text-align: left"><U>Via EDGAR</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; text-align: left">Division of Corporation Finance</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">Office of Industrial Applications &amp; Services</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;&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: 5%; text-align: left"><FONT STYLE="font-size: 10pt"><B>Re:</B></FONT></TD>
    <TD STYLE="width: 95%"><FONT STYLE="font-size: 10pt"><B>Pheton Holdings Ltd</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Draft Registration Statement on Form F-1</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Submitted July 7, 2023</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt"><B>CIK No. 0001970544 </B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><B>Ladies and Gentlemen</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; text-align: left">This letter is in response to the letter dated
August 3, 2023, from the staff (the &ldquo;Staff&rdquo;) of the U.S. Securities and Exchange Commission (the &ldquo;Commission&rdquo;)
addressed to Pheton Holdings Ltd (the &ldquo;Company,&rdquo; &ldquo;we,&rdquo; and &ldquo;our&rdquo;) regarding the above-mentioned Draft
Registration Statement on Form F-1 (&ldquo;Amendment No. 1&rdquo;). For ease of reference, we have recited the Commission&rsquo;s comments
in this response and numbered them accordingly. Amendment No. 2 to Draft Registration Statement on Form F-1 (&ldquo;Amendment No. 2&rdquo;)
is being confidentially filed to accompany this letter. Capitalized terms used but not defined in this letter have the meanings ascribed
to such terms in Amendment No. 2.</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"><U>Draft Registration Statement on Form F-1</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"><U>Cover Page </U></P>

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

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>1. You disclose that each Class A ordinary share is entitled to
one (1) vote, and each Class B ordinary share is entitled to twenty (20) votes and will be convertible into one Class A ordinary share.
Please revise to disclose that you have a dual class structure and identify the holder of the Class B ordinary shares. </B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Response:</U> In response to the Staff&rsquo;s comment, we have
included the requested disclosure on the cover page, and pages 1, 10, 46, 120 and 121 of Amendment No. 2.</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>2. We note the disclosure that Pheton Holdings Ltd directly holds
equity interests in its subsidiaries and does not operate any business through a variable interest entity (&ldquo;VIE&rdquo;). You further
note that the Chinese regulatory authorities could disallow your operating structure, which would likely result in a material change in
your operations. Please revise to further clarify that while your current corporate structure is not a VIE structure, if the PRC laws
and regulations were to change in the future, such changes may result in adverse changes in your operations and your Class A ordinary
shares may decline significantly in value. </B></P>

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

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Response:</U> In response to the Staff&rsquo;s comment, we have
revised the disclosure on the cover page of Amendment No. 2 to clarify that while our current corporate structure is not a VIE structure,
we acknowledge that any potential future changes in PRC laws and regulations could have adverse effects on our operations and may lead
to a significant decline in the value of our Class A ordinary shares.</P>

<P STYLE="text-align: left; 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; text-align: left"><B>3. Please revise to discuss the current status of your compliance
with the CSRC approval process, and disclose whether the offering is contingent upon receipt of approval from the CSRC. Please also add
a risk factor discussing the risks related to compliance or noncompliance with the Trial Measures, including that the CSRC may not approve
the filing, as well as the potential impact on your business and the securities in this offering. </B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Response:</U> In response to the Staff&rsquo;s comment, we have
included the requested disclosure on the cover page, and pages 3, 26, 27 and 28 of Amendment No. 2 to update the current status of our
compliance with the CSRC approval process, and/or the risk that relate to compliance or noncompliance with the Trial Measures.</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin: 0pt 0">&nbsp;</P>

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

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

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

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Overview, page 2 </U></P>

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

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>4. We note the disclosure that Beijing Feitian&rsquo;s operations
include the sales of Medical Auxiliary Supplies, such as printed 3D molds, seed implant needles, computer workstations, etc., and the
sales of FTTPS-related technical advisories or provisions of consulting services. Please revise to clarify, if true, that you do not manufacture
these referenced products and that you consider the sales of FTTPS to be your main business. We note disclosure on page 62. </B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Response:</U> In response to the Staff&rsquo;s comment, we have
included the requested disclosure on page 2 of Amendment No. 2.</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>5. Please revise to further describe the &ldquo;massive market opportunity&rdquo;
or remove such disclosure. </B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Response:</U> In response to the Staff&rsquo;s comment, we have
revised the disclosure on pages 2 and 90 of Amendment No. 2.</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>6. Please revise the second-to-last bulleted point on page 1 by
clarifying that Beijing Feitian currently generates all of its revenues in China. </B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Response:</U> In response to the Staff&rsquo;s comment, we have
revised the disclosure on pages 2 and 91 of Amendment No. 2.</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>7. We note the disclosure that you hope to expand in Vietnam and
that Beijing Feitian is preparing for the notarization of the Export Certificate and medical device licenses in accordance with the requirements
of Vietnam&rsquo;s import policy. Please revise to disclose any agreements in place for such expansion into the Vietnam market. If you
do not have any definitive agreements in place, please make that clear. </B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Response:</U> In response to the Staff&rsquo;s comment, we have
revised the disclosure on pages 15 and 91 of Amendment No. 2.</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>

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

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Recent PRC Regulatory Developments, page 3 </U></P>

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

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>8. We note your disclosure discussing the CSRC Overseas Listing
Trial Measures which became effective on March 31, 2023. We also note your disclosures on page 103-104 about what constitutes an explicitly
prohibited offering and what constitutes an indirect overseas offering. Please expand your disclosure here to reflect the same criteria
mentioned on pages 103-104 as to what constitutes an explicitly prohibited overseas offering and what constitutes an indirect overseas
offering. Additionally, please disclose how this would subject you to additional compliance requirements in the future, such as with respect
to subsequent offerings you may conduct or otherwise.</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Response:</U> In response to the Staff&rsquo;s comment, we have
revised the disclosure on pages 3, 4  and 110 of Amendment No. 2.</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Summary Risk Factors, page 5 </U></P>

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

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>9. In your summary of risk factors, disclose the risks that your
corporate structure and being based in or having the majority of the company&rsquo;s operations in China poses to investors. In particular,
describe the significant regulatory, liquidity, and enforcement risks with cross-references to the more detailed discussion of these risks
in the prospectus. For example, specifically discuss risks arising from the legal system in China, including risks and uncertainties regarding
the enforcement of laws and that rules and regulations in China can change quickly with little advance notice; and the risk that the Chinese
government may intervene or influence your operations at any time, or may exert more control over offerings conducted overseas and/or
foreign investment in China-based issuers, which could result in a material change in your operations and/or the value of the securities
you are registering for sale. Acknowledge any risks that any actions by the Chinese government to exert more oversight and control over
offerings that are conducted overseas and/or foreign investment in China-based issuers could significantly limit or completely hinder
your ability to offer or continue to offer securities to investors and cause the value of such securities to significantly decline or
be worthless. </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"><U>Response:</U> In response to the Staff&rsquo;s comment, we have
included the requested disclosure on pages 3, 4, 6, 8, 10 and 11 of Amendment No. 2.</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>

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

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

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Impact of the COVID-19 Pandemic on Our Operations and Financial
Performance, page 10 </U></P>

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

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in"><B>10. We note the disclosure that for the years
ended December 31, 2021 and 2022, your financial conditions and results of operations have been adversely affected by the COVID-19 pandemic.
Please revise to clarify that due to the COVID-19 pandemic, the sales volume of FTTPS experienced a decline for the fiscal year ended
December 31, 2022. </B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Response:</U> In response to the Staff&rsquo;s comment, we have
included the requested disclosure on page 11 and 12 of Amendment No. 2.</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Risk Factors, page 11 </U></P>

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

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>11. Please include risk factor disclosure if recent inflationary
pressures have materially impacted your operations. In this regard, identify the types of inflationary pressures you are facing and how
your business has been affected. </B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Response:</U> In response to the Staff&rsquo;s comment, we have
included the requested disclosure on page 42 of Amendment No. 2.</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>12. We note your disclosure on the cover page that this offering
is conditioned upon Nasdaq&rsquo;s final approval of your listing application. Please include risk factor disclosure addressing satisfying
the listing requirements and other rules of Nasdaq Stock Market.</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Response:</U> In response to the Staff&rsquo;s comment, we have
included the requested disclosure on page 46 and 47 of Amendment No. 2.</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Beijing Feitian has not made adequate social insurance and housing
fund contributions..., page 18 </U></P>

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

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>13. Please tell us how you have accounted for required contributions
to social insurance and housing funds for employees required by PRC regulations. Tell us whether the amounts due have been accrued as
a liability as of each balance sheet date. Please tell us your estimate of the amount of late fees or range of amounts and your consideration
of the need for loss contingency disclosures under ASC 450-20-50.</B></P>

<P STYLE="text-align: left; 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: left"><U>Response:</U> We respectfully advise the Staff
that the requirement to make contributions to social insurance and the housing fund (together, the &ldquo;Employee Benefits&rdquo;) has
not been implemented consistently by the local governments in China, given the different levels of economic development in different locations.
We computed the required Employee Benefits for our employees based on the local requirement in Beijing, where Beijing Feitian&rsquo;s
business license is registered and our executive office is located.</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">If it is determined by local authorities that we have failed to make
adequate contributions to any employee benefits by relevant PRC regulations, our estimated total amount due is approximately less than
$1,700, as of December 31, 2022 (the &ldquo;Estimated Employee Benefits Due&rdquo;). In addition, we considered the following facts: (i)
on May 29, 2023, Beijing Feitian received a letter from Beijing Chaoyang District Social Security Bureau, the relevant local authority,
confirming there were no violations of the social insurance and/or housing fund contribution obligations as of April 2023; (ii) as of
the date of this response, Beijing Feitian has not received any notice or demand from any relevant authority of the PRC government; (iii)
according to the Emergency Notice on Practicing Principles of the State Council Executive Meeting and Stabilizing Work on Collecting Social
Insurance Premiums promulgated by the Ministry of Human Resources and Social Security, issued on September 21, 2018, local authorities
are not allowed to recover unpaid social insurance premiums from enterprises; and (iv) as of the date of this response, the Company has
not received any complaint or report on outstanding social insurance premiums or housing funds from its employees, nor has Beijing Feitian
been involved in, or received notice of, any labor dispute or lawsuit with its employees relating to non-payment of social insurance premiums
or housing provident funds. As a result, we believe the possibility of requiring payment of the Estimated Employee Benefits Due by local
authorities is remote.</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">In accordance with ASC 450-20-50-6, the Company
did not accrue the Estimated Employee Benefit Due as of December 31, 2022, because the Company believes the loss contingency related to
unasserted claims is immaterial, and the possibility of loss is remote.</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Beijing Feitian faces the risk of fluctuations in the cost, availability,
page 34 </U></P>

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

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>14. We note the disclosure that Beijing Feitian has established
long-standing cooperative relationships with many suppliers, who provide favorable pricing for certain supplies. Please revise to disclose
that your suppliers are located in China and clarify whether you are substantially dependent upon any of your key suppliers. We note disclosure
on page 95. </B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Response:</U> In response to the Staff&rsquo;s comment, we have
included the requested disclosure on page 37 of Amendment No. 2.</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>We are an emerging growth company within the meaning of the Securities
Act..., page 49 </U></P>

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

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>15. We note your disclosure that you have elected to take advantage
of the benefits of the extended transition period for complying with new or revised accounting standards under Section 102(b)(1). Please
also include risk factor disclosure explaining that the election allows for the delay of the adoption of new or revised accounting standards
that have different effective dates for public and private companies until those standards apply to private companies and that as a result
of this election, your financial statements may not be comparable to companies that comply with public company effective dates with similar
disclosure. </B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Response:</U> In response to the Staff&rsquo;s comment, we have
included the requested disclosure on page 52 of Amendment No. 2.</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><U>Use of Proceeds, page 54</U></P>

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

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>16. Please revise this section to provide more specific detail regarding
the use of the proceeds to be allocated for research and development, including if it will be used for your proprietary product FTTPS.
Please also include the order of priority of such purposes given, and if applicable as well, the amount and sources of other funds needed.
If the proceeds are being used directly or indirectly to acquire assets, other than in the ordinary course of business, briefly describe
the assets and their cost. If the assets will be acquired from affiliates of the company or their associates, disclose the persons from
whom they will be acquired and how the cost to the company will be determined. Refer to Item 3.C. of Form 20-F. </B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Response:</U> In response to the Staff&rsquo;s comment, we have
revised the disclosure on page 58. We respectfully advise the Staff that our plans in this area are currently conceptual and subject to
review and refinement, and that, as of the date of this response, no agreements or partnerships have been established, and no active plan
to acquire assets is currently in progress.</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Capitalization, page 56 </U></P>

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

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in"><B>17. The third bullet indicates that you are also
presenting pro forma as adjusted basis amounts, which your table below does not indicate. The third bullet also indicates that you have
outstanding preferred shares, which it does not appear that you do as of December 31, 2022. Please revise your disclosures as necessary.</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Response:</U> In response to the Staff&rsquo;s comment, we have
revised the disclosure on page 60 of Amendment No. 2.</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Enforceability of Civil Liabilities, page 58 </U></P>

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

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>18. We note that your principal office and majority of your officers
and directors are located in the People&rsquo;s Republic of China. Please expand your disclosure to also address the ability to effect service
of process, to enforce judgments obtained in U.S. courts against foreign persons, and the investor&rsquo;s ability to bring an original action
in an appropriate foreign court to enforce liabilities against the officers or directors based upon the U.S. Federal securities laws.
</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Response:</U> In response to the Staff&rsquo;s comment, we have
revised the disclosure on page 62 of Amendment No. 2.</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Corporate History and Structure, page 60 </U></P>

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

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>19. We note disclosure on your cover page that you will apply to
have your Class A ordinary shares listed on the Nasdaq Stock Market and that the closing of this offering is conditioned upon Nasdaq&rsquo;s
final approval of our listing application. Please update your disclosure in this section in this regard. </B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Response:</U> In response to the Staff&rsquo;s comment, we have
revised the disclosure on page 64 of Amendment No. 2.</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Comparison of Fiscal Years Ended December 31, 2021 and 2022, page
64 </U></P>

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

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>20. Your discussion of the fluctuation of revenue from sales of
FTTPS discusses reduced sales volume offset by an increase in average contract prices due to additional personalized services. Please
quantify the impact of these offsetting underlying factors. </B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Response:</U> In response to the Staff&rsquo;s comment, we have
revised the disclosure on page 69 of Amendment No. 2.</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Management&rsquo;s Discussion and Analysis </U></P>

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Liquidity and Capital Resources, page 66</U></P>

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

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>21. We note that you believe that the current cash and cash flows
generated from Beijing Feitian&rsquo;s future operating activities will be sufficient to meet your working capital needs for the next
12 months from the date the audited financial statements were issued. Given the significant decrease in cash from $136,750 at December
31, 2021 to $72,288 at December 31, 2022 as well as cash used rather than generated from operations of $116 million during the year ended
December 31, 2022, please expand your disclosures to further identify sources of liquidity and your basis for making this assertion. </B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Response:</U> In response to the Staff&rsquo;s comment, we have
revised the disclosure on page 72 of Amendment No. 2. Additionally, we would like to inform the Staff that our cash used in operating
activities amounted to $116,152 during the year ended December 31, 2022, not $116 million.</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Cash Flow Analysis, page 67 </U></P>

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

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>22. We note that your accounts receivable balance increased by approximately
114% from December 31, 2021 to December 31, 2022. We further note that the balance due from the top two customers at December 31, 2022
accounted for approximately 47% and 38% of your accounts receivable. This increase in accounts receivables also appears to be a significant
factor as to why you recorded net cash used in operating activities of $116 million. In this regard, please expand your disclosures to
address the reasons for this significant increase in accounts receivable as well as how you determined your allowance for doubtful accounts
was appropriate. Refer to Item 5 of the Form 20-F.</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Response:</U> In response to the Staff&rsquo;s comment, we have
revised the disclosure on page 72 of Amendment No. 2. Additionally, we advise the Staff that our cash used in operating activities is
$116,152 during the year ended December 31, 2022, not $116 million.</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin: 0pt 0">&nbsp;</P>

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

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

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Critical Accounting Policies and Estimates, page 67 </U></P>

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

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>23. You indicate your critical accounting policies and practices
include: (i) revenue recognition; (ii) operating leases; (iii) income taxes; and (iv) fair value measurements. However, you only provide
a discussion of policies related to estimated cost of assurance type warranty, allowance for credit losses, and taxation. Please revise
your disclosures as necessary. </B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Response:</U> In response to the Staff&rsquo;s comment, we have
revised the disclosure starting on page 73 and 74 of Amendment No. 2.</P>

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

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Market Trends and Opportunities, page 85 </U></P>

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

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>24. Where you refer to amounts in renminbi (RMB), please also include
U.S. Dollars. We note disclosure on page 86. </B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Response:</U> In response to the Staff&rsquo;s comment, we have
revised the disclosure in Amendment No. 2.</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Manufacturing and Supply, page 94 </U></P>

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

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in"><B>25. We note your disclosure that your FTTPS software
is either burned onto a CD or it installed into computer workstations. Please disclose the percentage of FTTPS software that is burned
on CDs and the percentage that are installed into computer workstations. </B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Response:</U> We respectfully advise the Staff that we have revised
the disclosure on page 100 of Amendment No. 2.</P>

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

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Principal Shareholders, page 114 </U></P>

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

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>26. Please revise your disclosure here to include any significant
change in the percentage ownership held by any major shareholders during the past three year. Refer to Item 7.A.1.(b) of Form 20-F. </B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Response:</U> In response to the Staff&rsquo;s comment, we have
revised the disclosure on page 121 of Amendment No. 2.</P>

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

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Consolidated Statements of Income and Comprehensive Income, page
F-4 </U></P>

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

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>27. We note other income, net, is material to income before income
taxes. For example during the year ended December 31, 2022, other income, net represents approximately 61% of income before income taxes.
In this regard, please consider separately breaking out the significant components of this amount on the face of the financial statement
or in the notes to the financial statements. We also remind you that ASC 835-20-50-1 requires disclosure of the amount of interest expense
incurred each period. </B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Response:</U> In response to the Staff&rsquo;s comment, we have
revised the disclosure on page 71 and page F-4 of Amendment No. 2.</P>

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

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Note 2. Summary of Significant Accounting Policies, page F-7 </U></P>

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

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>28. Given that deferred offering costs represents approximately
32% of your total assets at December 31, 2022, please disclose your accounting policy related to these costs. </B></P>

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

<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"><U>Response:</U> In response to the Staff&rsquo;s comment, we have
revised the disclosure on page F-10 of Amendment No. 2, and we disclosed separated line items on the face of statement of consolidated
balance sheet.</P>

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

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Revenue Recognition, page F-10 </U></P>

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

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>29. In regards to your revenue recognition policy related to the
sales of FTTPS, please address the following: </B></P>

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

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&bull; The FTTPS sales contracts require you to provide core software,
a set of hardware as peripherals to operate the software, and related services. Please help us better understand the nature of each of
these components of the FTTPS sales contracts. Please specifically address the period over which these items are provided to the customer.
In regard to the software component, please address whether any upgrades, updates, or technical support are also provided and the terms
of these if applicable. </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"><U>Response:</U> We respectfully advise the Staff that a typical FTTPS
sales contract includes FTTPS with a set of readily available hardware, which is furnished as peripherals to operate the software and/or
for radioactive particle implantation with FTTPS. The execution timeline of these contracts is typically within three months. To ensure
seamless integration and as generally included in our services, our technical personnel will be present on-site to install, test, and
adjust our core software with other hardware peripherals. The process, encompassing software installation, testing of all component connections,
and staff training, is generally completed within two days upon delivery.</P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">As for system upgrades and updates related to existing software, we
respectfully inform the Staff that we are not providing free upgrades and updates as part of the contract. In addition, there has been
no such request, since our incorporation, mainly because our software is designed to operate in an offline mode and run on streamlined
computer operating systems that typically do not necessitate frequent software upgrades or updates. As for technical support related to
existing software, we respectfully inform the Staff that we have not provided extensive technical support for the software as of the date
of this response. Following the sales of FTTPS, we usually offer basic after sales services over the phone on issues related to FTTPS
operations. Historically, the associated costs for providing such services have been immaterial.</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><B>&nbsp;</B></P>

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&bull; Please provide us with a summary of your analysis which led
you to determine that you have a single performance obligation pursuant to ASC 606-10-25-19 through 25- 22; and </B></P>

<P STYLE="text-align: left; 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: left">

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Response:</U> We respectfully advise the Staff that the <FONT STYLE="font-family: Times New Roman, Times, Serif">complete
functionality required for </FONT>brachytherapy <FONT STYLE="font-family: Times New Roman, Times, Serif">is achieved </FONT>only when
<FONT STYLE="font-family: Times New Roman, Times, Serif">the components are used in conjunction with one another</FONT>. Meanwhile, pursuant
to the Code of Practice for the Clinical Application of Radioactive Particle Implantation Therapy (2022 Edition) by National Health Commission,
only TPS with a complete set of available hardware can carry out radioactive particle implantation. Aligned with the principle encapsulated
in paragraph ASC 606-10-25-19 through ASC 606-10-25-22, which guides the identification of specified goods or services, we came to the
decision that we have a single performance obligation in regard to the sales of FTTPS and related components. Specifically, FTTPS and
related hardware components constitute an inseparable bundle that should be transferred to the customer as an integrated unit, which ensures
that the complete functionality can be harnessed. The customers cannot benefit from the hardware, FTTPS or services alone, but only upon
the integration of software and hardware as a system together with proper training.</P>

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

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&bull; Please tell us how you determined revenue from sales of FTTPS
should be recognized at point in time based on the guidance in ASC 606-10-25-30. </B></P>

<P STYLE="text-align: left; 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: left"><U>Response:</U> We respectfully advise the Staff
that the Company considers the performance obligations in the FTTPS sales contract to be satisfied upon the system is delivered with proper
installation and training completed in accordance with ASC 606 -10-25-30, because:</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: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">a.</TD><TD STYLE="text-align: left">Customers cannot use FTTPS during the installation or training
stages. That indicates that the customers do not simultaneously receive and consume the benefits provided by the software. Instead, the
benefit come into play after installation and proper training are completed.</TD>
</TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">b.</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
the setup and installation phrases, customers have no control over the FTTPS until the whole contract performance obligations are met
and verified through the completion of a duly signed acceptance form.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&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: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">c.</TD><TD STYLE="text-align: left">The Company has no enforceable right to payment until the system
is fully handed over whole to the customer.</TD>
</TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&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: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">d.</TD><TD STYLE="text-align: left">In practice, it generally takes less than two days to complete
the comprehensive process, including the delivery of software and hardware, installation of system, testing with all parts connection
and staff training.</TD>
</TR></TABLE>

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

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

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

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>30. Please file your lease agreements as an exhibit to your registration
statement. We note your disclosure on page 98. Alternatively, advise us why the agreement is not material and required to be filed. </B></P>

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

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Response:</U> In response to the Staff&rsquo;s comment, we will
file the lease agreement as exhibits to the registration statement on Form F-1 upon public filing.</P>

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

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

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

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

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

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>31. Please supplementally provide us with copies of all written
communications, as defined in Rule 405 under the Securities Act, that you, or anyone authorized to do so on your behalf, present to potential
investors in reliance on Section 5(d) of the Securities Act, whether or not they retain copies of the communications. </B></P>

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

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Response:</U> We respectfully advise the Staff that up to the date
of this reply, there has been no written communications as defined in Rule 405 under the Securities Act. We undertake to provide the Staff
with copies of any future written communications, as defined in Rule 405 under the Securities Act, that we or anyone authorized to do
so on our behalf, presents to potential investors in reliance on Section 5(d) of the Securities Act.</P>

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

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>32. We note your website states &ldquo;many products in the industry
dominance, such as our company&rsquo;s production of radiation implant therapy three-dimensional planning system, in the domestic excellent
position, market share has reached more than 80%.&rdquo; We also note your disclosure on page 96 that states &ldquo;Beijing Feitian holds
a market share of 60.2% in terms of the total number of installed brachytherapy TPS in the market.&rdquo; Please disclose the measurement
period and reconcile these statements or advise. </B></P>

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

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Response:</U> We respectfully advise the Staff that we have taken
steps to ensure that our website content aligns with the information disclosed in our registration statement.</P>

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

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>33. We note your website states &ldquo;Beijing Feitian Zhaoye Technology
Co., Ltd. is a high-tech enterprise focusing on the R&amp;D and manufacturing of high-tech medical devices and application software.&rdquo;
We also note disclosure throughout your registration statement that you do not engage in manufacturing itself, but purchase the medical
products from third party suppliers instead. Please reconcile these two statements or advise.</B></P>

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

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Response:</U> We respectfully advise the Staff that we have taken
steps to ensure that our website content aligns with the information disclosed in our registration statement.</P>

<P STYLE="text-align: left; 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: left">We appreciate the assistance the Staff has provided
with its comments. If you have any questions, please do not hesitate to contact our counsel, Ying Li,&nbsp;Esq., of Hunter Taubman Fischer&amp;
Li LLC, at <U STYLE="text-decoration: none">yli@htflawyers.com</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; text-align: left">Very truly yours,</P>

<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">
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Jianfei Zhang</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 60%">&nbsp;</TD>
    <TD STYLE="width: 5%"><FONT STYLE="font-size: 10pt">Name:&nbsp; </FONT></TD>
    <TD STYLE="width: 35%"><FONT STYLE="font-size: 10pt">Jianfei Zhang</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Title: </FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Chief Executive Officer and Chairman of the Board of Directors</FONT></TD></TR>
  </TABLE>
<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">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 5%"><FONT STYLE="font-size: 10pt">cc:</FONT></TD>
    <TD STYLE="width: 95%; text-align: left"><FONT STYLE="font-size: 10pt">Nudrat Salik, Terence O&rsquo;Brien, Nicholas O&rsquo;Leary and Lauren Nguyen, Securities and Exchange Commission</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Ying Li,&nbsp;Esq., Hunter Taubman Fischer &amp; Li LLC</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">&nbsp;</P>

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">7</P>

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

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