<SEC-DOCUMENT>0001104659-21-119846.txt : 20220812
<SEC-HEADER>0001104659-21-119846.hdr.sgml : 20220812
<ACCEPTANCE-DATETIME>20210927172830
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-21-119846
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20210927

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Antelope Enterprise Holdings Ltd
		CENTRAL INDEX KEY:			0001470683
		STANDARD INDUSTRIAL CLASSIFICATION:	STRUCTURAL CLAY PRODUCTS [3250]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			D8
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		UNIT 2905, 29/F, METROPLAZA TOWER 2
		STREET 2:		223 HING FONG ROAD, KWAI CHUNG, NT
		CITY:			HONG KONG
		STATE:			F8
		ZIP:			00000
		BUSINESS PHONE:		86 (595) 8576 5051

	MAIL ADDRESS:	
		STREET 1:		UNIT 2905, 29/F, METROPLAZA TOWER 2
		STREET 2:		223 HING FONG ROAD, KWAI CHUNG, NT
		CITY:			HONG KONG
		STATE:			F8
		ZIP:			00000

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	China Ceramics Co., Ltd
		DATE OF NAME CHANGE:	20090820
</SEC-HEADER>
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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"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">September&nbsp;27,
2021</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"><B><I>VIA EDGAR</I></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">United States Securities and Exchange Commission</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Washington, D.C. 20549-6010</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in">Attention:</TD><TD>Mr.&nbsp;Sergio Chinos</TD></TR>
<TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left"></TD><TD STYLE="text-align: justify">Ms. Anne Parker</TD>
</TR>
<TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left"></TD><TD STYLE="text-align: justify">Division of Corporation Finance</TD>
</TR></TABLE>

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

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<TD STYLE="width: 0.5in; text-align: left"><B>Re:</B></TD><TD STYLE="text-align: justify"><B>Antelope Enterprise Holdings Ltd</B></TD>
</TR><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left"><B>&nbsp;</B></TD><TD STYLE="text-align: justify"><B>Registration Statement on Form&nbsp;F-3 Filed August&nbsp;13,
                                        2021 File No.&nbsp;333-258782</B></TD></TR>
     </TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Ladies and Gentlemen:</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-indent: 0.75in">On behalf of our client, Good Works Acquisition
Corp. (the &ldquo;<B><I>Company</I></B>&rdquo;), we submit this letter setting forth the responses of the Company to the comments provided
by the staff (the &ldquo;<B><I>Staff</I></B>&rdquo;) of the Securities and Exchange Commission (the &ldquo;<B><I>Commission</I></B>&rdquo;)
in its comment letter dated August&nbsp;31, 2021 (the &ldquo;<B><I>Comment Letter</I></B>&rdquo;) with respect to the Registration Statement
on Form&nbsp;F-3 filed with the Commission by the Company August&nbsp;13, 2021 (the &ldquo;<B><I>Registtration Statement</I></B>&rdquo;).
Concurrently with the filing of this letter, the Company is hereby submitting Amendment No.&nbsp;1 to the Registration Statement on Form&nbsp;F-3
(the &ldquo;<B><I>Amenment</I></B>&rdquo;) through 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; text-indent: 0.75in">For ease of review, we have set forth below each
of the numbered comments of your letter in bold type followed by the Company&rsquo;s responses thereto. Unless otherwise indicated, capitalized
terms used herein have the meanings assigned to them in the amended Registration Statement.</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"><B>Form&nbsp;F-3 filed August&nbsp;13, 2021</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"><B><U>Cover Page</U></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 0pt 0.5in"><B>1. Please disclose prominently on the prospectus cover
page&nbsp;that you are not a Chinese operating company but a British Virgin Islands holding company with operations conducted by your
subsidiaries based in China 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></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 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Response</I></B></FONT><B>:
</B>The Company respectfully acknowledges the Staff&rsquo;s comment and has revised the Cover Page&nbsp;by adding the following language:.</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 1in; text-align: justify; text-indent: 0.5in">In the prospectus,
Antelope Enterprise Holdings Limited is referred to as &ldquo;Antelope Enterprise.&rdquo; We refer to our subsidiaries as follows: Success
Winner Limited, a British Virgin Islands company and a wholly owned subsidiary, is referred to as &ldquo;Success Winner,&rdquo; Stand
Best Creation Limited, a Hong Kong company and wholly owned subsidiary of Success Winner, is referred to as &ldquo;Stand Best,&rdquo;
Jinjiang Hengda Ceramics Co.,&nbsp;Ltd., a wholly-owned PRC subsidiary of Stands Best, is referred to as &ldquo;Hengda,&rdquo; Jiangxi
Hengdali Ceramics Material Co.,&nbsp;Ltd., a wholly-owned PRC subsidiary of Hengdais referred to as &ldquo;Hengdali,&rdquo; Antelope
Enterprise (HK) Holdings Limited, a Hong Kong company and wholly owned subsidiary of Success Winner, is referred to as &ldquo;Antelope
(HK),&rdquo; Antelope Holdings (Chengdu) Co.,&nbsp;Ltd., a wholly-owned PRC subsidiary of Antelope (HK) , is referred to as &ldquo;Antelope
(Chengdu),&rdquo; Vast Elite Limited, a Hong Kong company and wholly owned subsidiary of Success Winner, is referred to as &ldquo;Vast
Elite,&rdquo; Chengdu Future Talented Management and Consulting Co.,&nbsp;Ltd. , a wholly-owned PRC subsidiary of Vast Elite, is referred
to as &ldquo;Chengdu Future&rdquo;. This information is provided so that the investors to clarify our disclosure as it relates to the
various entities in our corporate structure. Currently, we have four indirectly held subsidiaries in mainland China, Hengda and Hengdali,
both of which manufacture ceramic titles; Antelope Chengdu which is engaged in computer consulting and software development; and Chengdu
Future which is engaged in business management and consulting services.</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"></P>

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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">United States Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">September&nbsp; 27, 2021</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Page 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 0pt 1in; text-align: justify; text-indent: 0.5in">Antelope Enterprise,
our ultimate British Virgin Islands holding company, does not have any substantive operations other than indirectly holding the equity
interest in our operating subsidiaries in China and other countries and regions. As of the date of this prospectus, (i)&nbsp;Antelope
Enterprise&rsquo;s business operations are carried out inside China; and (ii)&nbsp;it does not maintain any variable interest entity
structure or operate any data center in China. Antelope Enterprise may still be subject to PRC laws relating to, among others, data security
and restrictions over foreign investments due to the complexity of the regulatory regime in China, and the recent statements and regulatory
actions by the PRC government relating to data security may affect our business operations in China or even our ability to offer securities
in the United States. Neither Antelope Enterprise nor any of our subsidiaries has obtained the approval from either the China Securities
Regulatory Commission (the &ldquo;CSRC&rdquo;) or the Cyberspace Administration of China (the &ldquo;CAC&rdquo;) for any offering we
or the selling shareholders may make under this prospectus and any applicable prospectus supplement, and Antelope Enterprise does not
intend to obtain the approval from either the CSRC in connection with any such offering, since Antelope Enterprise does not believe,
based upon advice of our PRC counsel, Allbright Law Offices, that such approval is required under these circumstances or for the time
being. There can be no assurance, however, that regulators in China will not take a contrary view or will not subsequently require us
to undergo the approval procedures and subject us to penalties for non-compliance. See &ldquo;Risk Factors&mdash;Risks Related to Doing
Business in China.&rdquo;</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 1in; text-align: justify; text-indent: 0.5in">Recent statements
and regulatory actions by the Chinese government have targeted those companies whose operations involves cross-border data security or
anti-monopoly concerns.</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 1in; text-align: justify; text-indent: 0.5in">With regard to data
security, China promulgates several important laws recently. Among them, on June&nbsp;10, 2021, China promulgated the PRC Data Security
Law (&quot;DSL&quot;), which became effective on September&nbsp;1, 2021. The legislative intent for this law mainly includes regulating
data processing activities, ensuring data security, promoting data development and utilization, protecting the data related legitimate
rights and interests of individuals and organizations, and safeguarding national sovereignty, security and development interests. Article&nbsp;36
provides that any Chinese entity that provides the data to foreign judicial or law enforcement agencies (regardless of whether directly
or through a foreign entity) without approval from the Chinese authority would likely be deemed to be in violation of DSL. In addition,
pursuant to Article&nbsp;2 of Measures for Cybersecurity Reviews, the procurement of any network product or service by an operator of
critical information infrastructure that affects or may affect national security shall be subjected to a cybersecurity review under the
Measures. Pursuant to Article&nbsp;35 of Cybersecurity Law of the People's Republic of China, where &ldquo;critical information infrastructure
operators&rdquo; purchase network products and services, which may influence national security, the operators are required to be subjected
to a cybersecurity review. Our subsidiaries, Hengda and Hengdali, are manufacturers of ceramic tiles and they do not operate any critical
information infrastructure. Our remaining two Chinese subsidiaries, Antelope Chengdu and Antelope Futures are engaged in computer consulting
and software development, and they do not operate any crticial information infrastructure. As a result we do not believe that these new
legal requirements are applicable to our subsidiaries. However, the exact scope of the term &ldquo;critical information infrastructure
operator&rdquo; remains unclear, so there can be no assurance that our subsidiaries will not be subjected to critical information infrastructure
operator review in the future. Furthermore, in the event that Antelope Chengdu and Antelope Futures become operators of critical information
infrastructure in the future they may be subjected to the above-described regulation.</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 1in; text-align: justify; text-indent: 0.5in">With regard to anti-monopoly,
Article&nbsp;3 of Anti-Monopoly Law of the People's Republic of China prohibits &quot;monopolistic practices,&quot; which include: a)
the conclusion of monopoly agreements between operators; b) the abuse of dominant market position by operators; c) concentration of undertakings
which has or may have the effect of eliminating or restricting market competition. Also, according to Article&nbsp;19, the operator(s)&nbsp;will
be assumed to have a dominant market position if it has following situation: a) an operator has 50% or higher market share in a relevant
market; b) two operators have 66% or higher market share in a relevant market; c) three operators have 75% or higher market share in
a relevant market. We believe that none of our subsidiaries in China has conducted any monopolistic practices in China, and that recent
statements and regulatory actions by the Chinese government do not impact our ability to conduct business, accept foreign investments,
or list on an U.S. or other foreign stock exchange. However, there can be no assurance that regulators in China will not promulgate new
laws and regulations or adopt new series of interpretations or regulatory actions which may require our Chinese subsidiaries to meet
new requirements on the issues mentioned above. See &ldquo;Risk Factors&mdash;Risks Related to Doing Business in China.&rdquo;</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"></P>

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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">United States Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">September&nbsp; 27, 2021</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Page 3</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 0.5in"><B>2. Provide prominent disclosure about the legal and operational
risks associated with being based in or having the majority of the company&rsquo;s operations in China. Your disclosure should make clear
whether these risks could result in a material change in your operations and/or the value of your common stock or 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. Your disclosure should address how recent statements and regulatory actions by China&rsquo;s
government, such as those related to the use of variable interest entities and data security or anti-monopoly concerns, has or may impact
the company&rsquo;s ability to conduct its business, accept foreign investments, or list on an U.S. or other foreign exchange. Your prospectus
summary should address, but not necessarily be limited to, the risks highlighted on the prospectus cover page.</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 0pt 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Response</I></B></FONT><B>:
</B>The Company respectfully acknowledges the Staff&rsquo;s comment and has revised the Cover Page&nbsp;accordingly. Please see the new
language referenced above in response to Item 1 as well as&ldquo;Risk Factors&mdash;Risks Related to Doing Business in China.&rdquo;.</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 0.5in"><B>3. Clearly disclose how you will refer to the holding
company, subsidiaries, and other entities when providing the disclosure throughout the document so that it is clear to investors which
entity the disclosure is referencing and which subsidiaries or entities are conducting the business operations. Refrain from using terms
such as &ldquo;we&rdquo; or &ldquo;our&rdquo; when describing activities or functions of a subsidiary or other entities. Disclose clearly
the entity (including the domicile) in which investors are purchasing their interest.</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 0pt 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Response</I></B></FONT><B>:
</B>The Company respectfully acknowledges the Staff&rsquo;s comment and has revised the Cover Page&nbsp;so as to include the following
language:</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 1in; text-indent: 0.5in">In the prospectus, Antelope Enterprise
Holdings Limited is referred to as &ldquo;Antelope Enterprise.&rdquo; We refer to our subsidiaries as follows: Success Winner Limited,
a British Virgin Islands company and a wholly owned subsidiary, is referred to as &ldquo;Success Winner,&rdquo; Stand Best Creation Limited,
a Hong Kong company and wholly owned subsidiary of Success Winner, is referred to as &ldquo;Stand Best,&rdquo; Jinjiang Hengda Ceramics
Co.,&nbsp;Ltd., a wholly-owned PRC subsidiary of Stands Best, is referred to as &ldquo;Hengda,&rdquo; Jiangxi Hengdali Ceramics Material
Co.,&nbsp;Ltd., a wholly-owned PRC subsidiary of Hengdais referred to as &ldquo;Hengdali,&rdquo; Antelope Enterprise (HK) Holdings Limited,
a Hong Kong company and wholly owned subsidiary of Success Winner, is referred to as &ldquo;Antelope (HK),&rdquo; Antelope Holdings (Chengdu)
Co.,&nbsp;Ltd., a wholly-owned PRC subsidiary of Antelope (HK) , is referred to as &ldquo;Antelope (Chengdu),&rdquo; Vast Elite Limited,
a Hong Kong company and wholly owned subsidiary of Success Winner, is referred to as &ldquo;Vast Elite,&rdquo; Chengdu Future Talented
Management and Consulting Co.,&nbsp;Ltd. , a wholly-owned PRC subsidiary of Vast Elite, is referred to as &ldquo;Chengdu Future&rdquo;.
This information is provided so that the investors to clarify our disclosure as it relates to the various entities in our corporate structure.
Currently, we have four indirectly held subsidiaries in mainland China, Hengda and Hengdali, both of which manufacture ceramic titles;
Antelope Chengdu which is engaged in computer consulting and software development; and Chengdu Future which is engaged in business management
and consulting services.</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 0.5in"><B><U>Prospectus Summary, page&nbsp;3</U></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 0pt 0.5in"><B>4. 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&nbsp;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 your common stock. 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 0pt 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Response</I></B></FONT><B>:
</B>The Company respectfully acknowledges the Staff&rsquo;s comment and has added the following language to the Summary of Risk Factors
on page&nbsp;4:</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"></P>

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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">United States Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">September&nbsp; 27, 2021</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Page 4</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 0.5in; text-align: justify; text-indent: 0.5in"><B><U>Risks Factors</U></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 0pt 1in; text-align: justify; text-indent: 0.5in">&bull;&#9;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Recent
regulatory developments in China may subject us to additional regulatory review and disclosure requirement, expose us to government interference,
or otherwise restrict our ability to offer securities and raise capital outside China, all of which could materially and adversely affect
our business and the value of our securities.</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 1in; text-align: justify; text-indent: 0.5in">&bull;&#9;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our
Ordinary Shares may be delisted under the HFCA Act if the PCAOB is unable to inspect our auditors with presence in China, and the delisting
of our Ordinary Shares, or the threat of their being delisted, may materially and adversely affect the value of your investment.</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 1in; text-align: justify; text-indent: 0.5in">&bull;&#9;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
PRC government has significant influence over companies with China-based operations by enforcing existing rules&nbsp;and regulation,
adopting new ones, or changing relevant industrial policies in a manner that may materially increase our compliance cost, change relevant
industry landscape or otherwise cause significant changes to our business operations in China, which could result in material and adverse
changes in our operations and cause the value of our securities to significantly decline or be worthless.</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 0.5in"><B>5. Disclose each permission that you, your subsidiaries
or your VIEs, if any, are required to obtain from Chinese authorities to operate and issue these securities to foreign investors. State
whether you, your subsidiaries, or VIEs, if any, are covered by permissions requirements from the CSRC, CAC or any other entity that
is required to approve of the VIE&rsquo;s operations, and state affirmatively whether you have received.</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 0pt 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Response:
</I></B></FONT>The Company respectfully acknowledges the Staff&rsquo;s comment and has added the following risk factor on the Cover,
and on page&nbsp;6, respectively:</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 1in"><B>Cover Insert:</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 0pt 1in">Antelope Enterprise, our ultimate British Virgin Islands holding
company, does not have any substantive operations other than indirectly holding the equity interest in our operating subsidiaries in
China and other countries and regions. As of the date of this prospectus, (i)&nbsp;Antelope Enterprise&rsquo;s business operations are
carried out inside China; and (ii)&nbsp;it does not maintain any variable interest entity structure or operate any data center in China.
Antelope Enterprise may still be subject to PRC laws relating to, among others, data security and restrictions over foreign investments
due to the complexity of the regulatory regime in China, and the recent statements and regulatory actions by the PRC government relating
to data security may affect our business operations in China or even our ability to offer securities in the United States. Neither Antelope
Enterprise nor any of our subsidiaries has obtained the approval from either the China Securities Regulatory Commission (the &ldquo;CSRC&rdquo;)
or the Cyberspace Administration of China (the &ldquo;CAC&rdquo;) for any offering we or the selling shareholders may make under this
prospectus and any applicable prospectus supplement, and Antelope Enterprise does not intend to obtain the approval from either the CSRC
in connection with any such offering, since Antelope Enterprise does not believe, based upon advice of our PRC counsel, Allbright Law
Offices, that such approval is required under these circumstances or for the time being. There can be no assurance, however, that regulators
in China will not take a contrary view or will not subsequently require us to undergo the approval procedures and subject us to penalties
for non-compliance. See &ldquo;Risk Factors&mdash;Risks Related to Doing Business in China.&rdquo;</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 1in"><B>Page&nbsp;6 Insert:</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 0pt 1in"><B><I>Recent regulatory developments in China may subject
us to additional regulatory review and disclosure requirement, expose us to government interference, or otherwise restrict our ability
to offer securities and raise capitals outside China, all of which could materially and adversely affect our business and the value of
our securities.</I></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 0pt 1in">In light of the recent statements by the Chinese government
indicating its intention to exert more oversight and control over overseas offerings of China-based companies and the proposed CAC review
for certain data processing operators in China, we may adjust our business operations in the future, to comply with PRC laws regulating
our industry and our business operations. However, such efforts may not be completed in a liability-free manner or at all. We cannot
guarantee that we will not be subject to PRC regulatory inspection and/or review relating to cybersecurity, especially when there remains
significant uncertainty as to the scope and manner of the regulatory enforcement. If we become subject to regulatory inspection and/or
review by the CAC or other PRC authorities, or are required by them to take any specific actions, it could cause suspension or termination
of the future offering of our securities, disruptions to our operations, result in negative publicity regarding our company, and divert
our managerial and financial resources. We may also be subject to fines or other penalties, which could materially and adversely affect
our business, financial condition, and results of operations.</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"></P>

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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">United States Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">September&nbsp; 27, 2021</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Page 5</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 1in">We may be subject to PRC laws relating to, among others, data
security and restrictions over foreign investments in value-added telecommunications services and other industry sectors set out in the
Special Administrative Measures (Negative List) for the Access of Foreign Investment (2020 Edition). Specifically, we may be subject
to PRC laws relating to the collection, use, sharing, retention, security, and transfer of confidential and private information, such
as personal information and other data. These PRC laws apply not only to third-party transactions, but also to transfers of information
between us and our wholly foreign-owned enterprises in China, and other parties with which we have commercial relations. These PRC laws
and their interpretations and enforcement continue to develop and are subject to change, and the PRC government may adopt other rules&nbsp;and
restrictions in the future. The recent regulatory developments in China, in particular with respect to restrictions on China-based companies
raising capital offshore, and the government-led cybersecurity reviews of certain companies with VIE structure, may lead to additional
regulatory review in China over our financing and capital raising activities in the United States. Pursuant to the PRC Cybersecurity
Law, which was promulgated by the Standing Committee of the National People&rsquo;s Congress on November&nbsp;7, 2016 and took effect
on June&nbsp;1, 2017, personal information and important data collected and generated by a critical information infrastructure operator
in the course of its operations in China must be stored in China, and if a critical information infrastructure operator purchases internet
products and services that affect or may affect national security, it should be subject to cybersecurity review by the Cyberspace Administration
of China (the &ldquo;CAC&rdquo;). The PRC Cybersecurity Law also establishes more stringent requirements applicable to operators of computer
networks, especially to operators of networks which involve critical information infrastructure. The PRC Cybersecurity Law contains an
overarching framework for regulating Internet security, protection of private and sensitive information, and safeguards for national
cyberspace security and provisions for the continued government regulation of the Internet and content available in China. The PRC Cybersecurity
Law emphasizes requirements for network products, services, operations and information security, as well as monitoring, early detection,
emergency response and reporting. Due to the lack of further interpretations, the exact scope of &ldquo;critical information infrastructure
operator&rdquo; remains unclear. On July&nbsp;10, 2021, the CAC publicly issued the Cybersecurity Review Measures (the &ldquo;Draft Measures&rdquo;)
for public comments until July&nbsp;25, 2021. According to the Draft Measures, the scope of cybersecurity reviews is extended to data
processing operators engaging in data processing activities that affect or may affect national security. The Draft Measures further requires
that any operator applying for listing on a foreign exchange must go through cybersecurity review if it possesses personal information
of more than one million users. According to the Draft Measures, a cybersecurity review assesses potential national security risk that
may be brought about by any procurement, data processing, or overseas listing. The review focuses on several factors, including, among
others, (1)&nbsp;the risk of theft, leakage, corruption, illegal use or export of any core or important data, or a large amount of personal
information, and (2)&nbsp;the risk of any critical information infrastructure, core or important data, or a large amount of personal
information being affected, controlled or maliciously exploited by a foreign government after a company is listed overseas. While the
Draft Measures have been released for consultation purposes, there is still uncertainty regarding the final content of the Draft Measures,
its adoption timeline or effective date, its final interpretation and implementation, and other aspects. Furthermore, the Standing Committee
of the National People&rsquo;s Congress passed the Personal Information Protection Law of the PRC (&ldquo;PIPL&rdquo;), which will become
effective from November&nbsp;1, 2021, and requires general network operators to obtain a personal information protection certification
issued by recognized institutions in accordance with the CAC regulation before such information can be transferred out of China. On July&nbsp;30,
2021, in response to the recent regulatory developments in China and actions adopted by the PRC government, the Chairman of the SEC issued
a statement requesting additional disclosures from offshore issuers with China-based operating companies before their registration statements
will be declared effective, including detailed disclosure related to VIE structures and whether the VIE and the issuer, when applicable,
received or were denied permission from the PRC authorities to list on U.S. exchanges and the risks that such approval could be denied
or rescinded. On August&nbsp;1, 2021, the CSRC stated that it had taken note of the new disclosure requirements announced by the SEC
regarding the listings of Chinese companies and the recent regulatory development in China, and that the securities regulators in both
countries should strengthen communications on regulating China-related issuers. Our PRC legal counsel, All Bright Law Offices, has advised
us that, in light of our business operations, we should not be required to undergo the CAC review for any offering that we or the selling
shareholders may make. However, if the enacted version of the Draft Measures mandates clearance of cybersecurity review and other specific
actions to be completed by companies aiming to offer securities outside China, we cannot assure you that the PRC regulatory authorities
will not take a contrary view or will not subsequently require us to undergo the approval procedures and subject us to penalties for
non-compliance, or that if we are required to obtain such clearance, such clearance can be timely obtained, or at all. If we become subject
to cybersecurity inspection and/or review by the CAC or other PRC authorities or are required by them to take any specific actions, it
could cause suspension or termination of the future offering of our securities, including offerings under this registration statement,
disruptions to our operations, result in negative publicity regarding our company, and divert our managerial and financial resources.
We may also be subject to significant fines or other penalties, which could materially and adversely affect our business, financial condition
and results of operations. Furthermore, in the event that Antelope Chengdu and Antelope Futures become operators of critical information
infrastructure in the future they (and Antelope Enterprise) may be subjected to the above-described regulation.</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"></P>

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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">United States Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">September&nbsp; 27, 2021</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Page 6</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 0.5in"><B>6. Disclose that trading in your securities may be prohibited
under the Holding Foreign Companies Accountable Act if the PCAOB determines that it cannot inspect or fully investigate your auditor,
and that as a result an exchange may determine to delist your securities. If the PCAOB has been or is currently unable to inspect your
auditor, revise your disclosure to so state.</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 0pt 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Response:
</I></B></FONT>The Company respectfully acknowledges the Staff&rsquo;s comment and has added such disclosure in the second bullet point
under &ldquo;Risks Related&rdquo; in the Prospectus Summary on page&nbsp;4, and in a new risk factor entitled &ldquo;Our Ordinary Shares
may be delisted under the HFCA Act if the PCAOB is unable to inspect auditors with presence in China, and the delisting of our Ordinary
Shares, or the threat of their being delisted, may materially and adversely affect the value of your investment&rdquo; on page&nbsp;7,
which reads as follows:</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 1in"><B><I>Our Ordinary Shares may be delisted under the HFCA Act
if the PCAOB is unable to inspect auditors with presence in China, and the delisting of our Ordinary Shares, or the threat of their being
delisted, may materially and adversely affect the value of your investment.</I></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 0pt 1in">The Holding Foreign Companies Accountable Act was enacted
on December&nbsp;18, 2020. The HFCA Act states if the SEC determines that we have filed audit reports issued by a registered public accounting
firm that has not been subject to inspection by the PCAOB for three consecutive years beginning in 2021, the SEC shall prohibit our Ordinary
Shares from being traded on a national securities exchange or in the over the counter trading market in the United States. Our financial
statements contained in the annual report on Form&nbsp;20-F for the year ended December&nbsp;31, 2020 have been audited by Centurion
ZD CPA&nbsp;&amp; Co.,, an independent registered public accounting firm that is headquartered in Hong Kong. Centurion ZD CPA&nbsp;&amp;
Co., is a firm registered with the PCAOB, and is required by the laws of the U.S. to undergo regular inspections by the PCAOB to assess
its compliance with the laws of the U.S. and professional standards. According to Article&nbsp;177 of the PRC Securities Law (last amended
in March&nbsp;2020), no overseas securities regulator is allowed to directly conduct investigation or evidence collection activities
in China. Accordingly, without the consent of the competent PRC securities regulators and relevant authorities, no organization or individual
may provide the documents and materials relating to securities business activities to overseas parties. As a result, the audit working
papers of our financial statements may not be inspected by the PCAOB without the approval of the PRC authorities, since the audit work
was carried out by Centurion ZD CPA&nbsp;&amp; Co. . Our Ordinary Shares may be delisted under the Holding Foreign Companies Accountable
Act (the &ldquo;HFCA Act&rdquo;) if the PCAOB is unable to inspect auditors with presence in China. On March&nbsp;24, 2021, the SEC adopted
interim final rules&nbsp;relating to the implementation of certain disclosure and documentation requirements of the HFCA Act. We will
be required to comply with these rules&nbsp;if the SEC identifies us as having a &quot;non-inspection&quot; year under a process to be
subsequently established by the SEC. The SEC is assessing how to implement other requirements of the HFCA Act, including the listing
and trading prohibition requirements described above. On June&nbsp;22, 2021, the U.S. Senate passed a bill which, if passed by the U.S.
House of Representatives and signed into law, would reduce the number of consecutive non-inspection years required for triggering the
prohibitions under the HFCA Act from three years to two. The SEC may propose additional rules&nbsp;or guidance that could impact us if
our auditor is not subject to PCAOB inspections. For example, on August&nbsp;6, 2020, the President's Working Group on Financial Markets,
or the PWG, issued the Report on Protecting United States Investors from Significant Risks from Chinese Companies to the then President
of the United States. This report recommended the SEC implement five recommendations to address companies from jurisdictions that do
not provide the PCAOB with sufficient access to fulfil its statutory mandate. Some of the concepts of these recommendations were implemented
with the enactment of the HFCA Act. However, some of the recommendations were more stringent than the HFCA Act. For example, if a company
was not subject to PCAOB inspections, the report recommended that the transition period before a company would be delisted would end
on January&nbsp;1, 2022. The SEC has announced that its staff is preparing a consolidated proposal for the rules&nbsp;regarding the implementation
of the HFCA Act and to address the recommendations in the PWG report. It is unclear when the SEC will complete its rulemaking and when
such rules&nbsp;will become effective and what, if any, of the PWG recommendations will be adopted. The implications of this possible
regulation in addition the requirements of the HFCA Act are uncertain. Such uncertainty could cause the market price of our Ordinary
Shares to be materially and adversely affected, and our securities could be delisted or prohibited from being traded &ldquo;over-the-counter&rdquo;
earlier than would be required by the HFCA Act. If our securities are unable to be listed on another securities exchange by then, such
a delisting would substantially impair your ability to sell or purchase our Ordinary Shares when you wish to do so, and the risk and
uncertainty associated with a potential delisting would have a negative impact on the price of our Ordinary Shares. The PCAOB's inability
to conduct inspections in China prevents it from fully evaluating the audits and quality control procedures of our independent registered
public accounting firm. As a result, we and our investors are deprived of the benefits of such PCAOB inspections. The inability of the
PCAOB to conduct inspections of auditors with presence in China makes it more difficult to evaluate the effectiveness of our independent
registered public accounting firm's audit procedures or quality control procedures as compared to auditors outside of China that are
subject to the PCAOB inspections, which could cause investors and potential investors in our securities to lose confidence in our audit
procedures and reported financial information and the quality of our financial statements. If we fail to meet the new listing standards
before the deadline specified thereunder due to factors beyond our control, we could face possible de-listing from the Nasdaq Stock Market,
deregistration from the SEC and/or other risks, which may materially and adversely affect, or effectively terminate, our Ordinary Shares
trading in the United States.</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"></P>

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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">United States Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">September&nbsp; 27, 2021</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Page 7</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 0.5in"><B>7. Provide a clear description of how cash is transferred
through your organization. Quantify any cash flows and transfers of other assets by type that have occurred between the holding company
and its subsidiaries, and direction of transfer. Quantify any dividends or distributions that a subsidiary has made to the holding company
and which entity made such transfer, and their tax consequences. Similarly quantify dividends or distributions made to U.S. investors,
the source, and their tax consequences. Describe any restrictions on foreign exchange and your ability to transfer cash between entities,
across borders, and to U.S. investors. Describe any restrictions and limitations on your ability to distribute earnings from your businesses,
including subsidiaries, to the parent company and U.S. investors.</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 0pt 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Response</I></B></FONT>:
The Company respectfully acknowledges the Staff&rsquo;s comment and has added a new section entitled &ldquo;Cash Transfers Within Our
Organization&rdquo; on page&nbsp;11 which addressesthe Staff&rsquo;s comment.</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 0.5in"><B><U>Risk Factors, page&nbsp;5</U></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 0pt 0.5in"><B>8. Given the Chinese government&rsquo;s significant oversight
and discretion over the conduct of your business, please revise to separately highlight the risk that the Chinese government may intervene
or influence your operations at any time, which could result in a material change in your operations and/or the value of your common
stock. Also, given recent statements by the Chinese government indicating an intent to exert more oversight and control over offerings
that are conducted overseas and/or foreign investment in Chinabased issuers, acknowledge the risk that any such action 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 0pt 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Response</I></B></FONT>:
The Company respectfully acknowledges the Staff&rsquo;s comment and has added the following risk factors on on pages&nbsp;6 and 7:</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"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
  <TD STYLE="width: 11%">&nbsp;</TD>
  <TD STYLE="width: 89%"><P STYLE="text-align: justify; margin-top: 0; margin-bottom: 0"><B><I>Recent regulatory developments in China may subject us to additional regulatory review and disclosure requirement, expose us to government interference, or otherwise restrict our ability to offer securities and raise capitals outside China, all of which could materially and adversely affect our business and the value of our securities.</I></B></P>
                         <P STYLE="margin-top: 0; margin-bottom: 0"><B><I>&nbsp;</I></B></P>
                         <P STYLE="margin-top: 0; margin-bottom: 0">In light of the recent statements by the Chinese government indicating
                         its intention to exert more oversight and control over overseas offerings of China-based companies and the proposed
                         CAC review for certain data processing operators in China, we may adjust our business operations in the future,
                         to comply with PRC laws regulating our industry and our business operations. However, such efforts may not be
                         completed in a liability-free manner or at all. We cannot guarantee that we will not be subject to PRC regulatory
                         inspection and/or review relating to cybersecurity, especially when there remains significant uncertainty as
                         to the scope and manner of the regulatory enforcement. If we become subject to regulatory inspection and/or
                         review by the CAC or other PRC authorities, or are required by them to take any specific actions, it could cause
                         suspension or termination of the future offering of our securities, disruptions to our operations, result in
                         negative publicity regarding our company, and divert our managerial and financial resources. We may also be
                         subject to fines or other penalties, which could materially and adversely affect our business, financial condition,
                         and results of operations<B><I>.</I></B></P></TD></TR>
</TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0"></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"></P>

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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">United States Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">September&nbsp; 27, 2021</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Page 8</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"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="width: 11%">&nbsp;</TD>
    <TD STYLE="width: 89%">We may be subject to PRC laws relating to, among others,
data security and restrictions over foreign investments in value-added telecommunications services and other industry sectors set out
in the Special Administrative Measures (Negative List) for the Access of Foreign Investment (2020 Edition). Specifically, we may be subject
to PRC laws relating to the collection, use, sharing, retention, security, and transfer of confidential and private information, such
as personal information and other data. These PRC laws apply not only to third-party transactions, but also to transfers of information
between us and our wholly foreign-owned enterprises in China, and other parties with which we have commercial relations. These PRC laws
and their interpretations and enforcement continue to develop and are subject to change, and the PRC government may adopt other rules&nbsp;and
restrictions in the future. The recent regulatory developments in China, in particular with respect to restrictions on China-based companies
raising capital offshore, and the government-led cybersecurity reviews of certain companies with VIE structure, may lead to additional
regulatory review in China over our financing and capital raising activities in the United States. Pursuant to the PRC Cybersecurity
Law, which was promulgated by the Standing Committee of the National People&rsquo;s Congress on November&nbsp;7, 2016 and took effect
on June&nbsp;1, 2017, personal information and important data collected and generated by a critical information infrastructure operator
in the course of its operations in China must be stored in China, and if a critical information infrastructure operator purchases internet
products and services that affect or may affect national security, it should be subject to cybersecurity review by the Cyberspace Administration
of China (the &ldquo;CAC&rdquo;). The PRC Cybersecurity Law also establishes more stringent requirements applicable to operators of computer
networks, especially to operators of networks which involve critical information infrastructure. The PRC Cybersecurity Law contains an
overarching framework for regulating Internet security, protection of private and sensitive information, and safeguards for national
cyberspace security and provisions for the continued government regulation of the Internet and content available in China. The PRC Cybersecurity
Law emphasizes requirements for network products, services, operations and information security, as well as monitoring, early detection,
emergency response and reporting. Due to the lack of further interpretations, the exact scope of &ldquo;critical information infrastructure
operator&rdquo; remains unclear. On July&nbsp;10, 2021, the CAC publicly issued the Cybersecurity Review Measures (the &ldquo;Draft Measures&rdquo;)
for public comments until July&nbsp;25, 2021. According to the Draft Measures, the scope of cybersecurity reviews is extended to data
processing operators engaging in data processing activities that affect or may affect national security. The Draft Measures further requires
that any operator applying for listing on a foreign exchange must go through cybersecurity review if it possesses personal information
of more than one million users. According to the Draft Measures, a cybersecurity review assesses potential national security risk that
may be brought about by any procurement, data processing, or overseas listing. The review focuses on several factors, including, among
others, (1)&nbsp;the risk of theft, leakage, corruption, illegal use or export of any core or important data, or a large amount of personal
information, and (2)&nbsp;the risk of any critical information infrastructure, core or important data, or a large amount of personal
information being affected, controlled or maliciously exploited by a foreign government after a company is listed overseas. While the
Draft Measures have been released for consultation purposes, there is still uncertainty regarding the final content of the Draft Measures,
its adoption timeline or effective date, its final interpretation and implementation, and other aspects. Furthermore, the Standing Committee
of the National People&rsquo;s Congress passed the Personal Information Protection Law of the PRC (&ldquo;PIPL&rdquo;), which will become
effective from November&nbsp;1, 2021, and requires general network operators to obtain a personal information protection certification
issued by recognized institutions in accordance with the CAC regulation before such information can be transferred out of China. On July&nbsp;30,
2021, in response to the recent regulatory developments in China and actions adopted by the PRC government, the Chairman of the SEC issued
a statement requesting additional disclosures from offshore issuers with China-based operating companies before their registration statements
will be declared effective, including detailed disclosure related to VIE structures and whether the VIE and the issuer, when applicable,
received or were denied permission from the PRC authorities to list on U.S. exchanges and the risks that such approval could be denied
or rescinded. On August&nbsp;1, 2021, the CSRC stated that it had taken note of the new disclosure requirements announced by the SEC
regarding the listings of Chinese companies and the recent regulatory development in China, and that the securities regulators in both
countries should strengthen communications on regulating China-related issuers. Our PRC legal counsel, All Bright Law Offices, has advised
us that, in light of our business operations, we should not be required to undergo the CAC review for any offering that we or the selling
shareholders may make. However, if the enacted version of the Draft Measures mandates clearance of cybersecurity review and other specific
actions to be completed by companies aiming to offer securities outside China, we cannot assure you that the PRC regulatory authorities
will not take a contrary view or will not subsequently require us to undergo the approval procedures and subject us to penalties for
non-compliance, or that if we are required to obtain such clearance, such clearance can be timely obtained, or at all. If we become subject
to cybersecurity inspection and/or review by the CAC or other PRC authorities or are required by them to take any specific actions, it
could cause suspension or termination of the future offering of our securities, including offerings under this registration statement,
disruptions to our operations, result in negative publicity regarding our company, and divert our managerial and financial resources.
We may also be subject to significant fines or other penalties, which could materially and adversely affect our business, financial condition
and results of operations. Furthermore, in the event that Antelope Chengdu and Antelope Futures become operators of critical information
infrastructure in the future they (and Antelope Enterprise) may be subjected to the above-described regulation.</TD></TR>
  </TABLE>

<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">&nbsp;</P>

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

<!-- Field: Page; Sequence: 8 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <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">&nbsp;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">September&nbsp; 27, 2021</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Page 9</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="width: 11%">&nbsp;</TD>
    <TD STYLE="text-align: justify; width: 89%"><B><I>The PRC government has significant influence over companies with China-based operations by enforcing
    existing rules&nbsp;and regulation, adopting new ones, or changing relevant industrial policies in a manner that may materially increase
    our compliance cost, change relevant industry landscape or otherwise cause significant changes to our business operations in China,
    which could result in material and adverse changes in our operations and cause the value of our securities to significantly decline
    or be worthless.</I></B></TD></TR>
  </TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="margin-top: 0; margin-bottom: 0"></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="width: 11%">&nbsp;</TD>
    <TD STYLE="text-align: justify; width: 89%">Our operations are located entirely
within China. The PRC government has significant influence over the China-based operations of any company by allocating resources, providing
preferential treatment to particular industries or companies, or imposing industry-wide policies on certain industries. The PRC government
may also amend or enforce existing rules&nbsp;and regulation, or adopt ones, which could materially increase our compliance cost, change
the relevant industry landscape, or cause significant changes to our business operations in China. In addition, the PRC regulatory system
is based in part on government policies and internal guidance, some of which are not published on a timely basis, or at all, and some
of which may even have a retroactive effect. We may not be aware of all non-compliance incidents at all times, and we may face regulatory
investigation, fines and other penalties as a consequence. As a result of the changes in the industrial policies of the PRC government,
including the amendment to and/or enforcement of the related laws and regulations, companies with China-based operations, including us,
and the industries in which we operate, face significant compliance and operational risks and uncertainties. For example, on July&nbsp;24,
2021, Chinese state media, including Xinhua News Agency and China Central Television, announced a broad set of reforms targeting private
education companies providing after-school tutoring services and prohibiting foreign investments in institutions providing such after-school
tutoring services. As a result, the market value of certain U.S. listed companies with China-based operations in the affected sectors
declined substantially. As of the date of this prospectus, we are not aware of any similar regulations that may be adopted to significantly
curtail our business operations in China. However, if such other adverse regulations or policies are adopted in China, our operations
in China will be materially and adversely affected, which may significantly disrupt our operations and adversely affect our business.</TD></TR>
  </TABLE>

<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 0.5in; text-align: justify"></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 0.5in"><B>9. In light of recent events indicating greater oversight
by the Cyberspace Administration of China over data security, particularly for companies seeking to list on a foreign exchange, please
revise your disclosure to explain how this oversight impacts your business and your offering and to what extent you believe that you
are.</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 0pt 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Response</I></B></FONT>:
The Company respectfully acknowledges the Staff&rsquo;s comment and has added the following risk factor on on page&nbsp;6:</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="width: 11%"><B><I>&nbsp;</I></B></TD>
    <TD STYLE="text-align: justify; width: 89%"><B><I>Recent regulatory developments in China may subject us to additional regulatory review and disclosure
    requirement, expose us to government interference, or otherwise restrict our ability to offer securities and raise capitals outside
    China, all of which could materially and adversely affect our business and the value of our securities.</I></B></TD></TR>
  </TABLE>

<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">&nbsp;</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="width: 11%">&nbsp;</TD>
    <TD STYLE="width: 89%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">In light of the recent statements
by the Chinese government indicating its intention to exert more oversight and control over overseas offerings of China-based companies
and the proposed CAC review for certain data processing operators in China, we may adjust our business operations in the future, to comply
with PRC laws regulating our industry and our business operations. However, such efforts may not be completed in a liability-free manner
or at all. We cannot guarantee that we will not be subject to PRC regulatory inspection and/or review relating to cybersecurity, especially
when there remains significant uncertainty as to the scope and manner of the regulatory enforcement. If we become subject to regulatory
inspection and/or review by the CAC or other PRC authorities, or are required by them to take any specific actions, it could cause suspension
or termination of the future offering of our securities, disruptions to our operations, result in negative publicity regarding our company,
and divert our managerial and financial resources. We may also be subject to fines or other penalties, which could materially and adversely
affect our business, financial condition, and results of operations.</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"></P>

</TD></TR>
  </TABLE>

<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; text-indent: 0.5in"></P>

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

<!-- Field: Page; Sequence: 9 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <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">&nbsp;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">September&nbsp; 27, 2021</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="width: 11%">&nbsp;</TD>
    <TD STYLE="text-align: justify; text-indent: 0.5in; width: 89%">We may be subject to PRC
laws relating to, among others, data security and restrictions over foreign investments in value-added telecommunications services and
other industry sectors set out in the Special Administrative Measures (Negative List) for the Access of Foreign Investment (2020 Edition).
Specifically, we may be subject to PRC laws relating to the collection, use, sharing, retention, security, and transfer of confidential
and private information, such as personal information and other data. These PRC laws apply not only to third-party transactions, but
also to transfers of information between us and our wholly foreign-owned enterprises in China, and other parties with which we have commercial
relations. These PRC laws and their interpretations and enforcement continue to develop and are subject to change, and the PRC government
may adopt other rules&nbsp;and restrictions in the future. The recent regulatory developments in China, in particular with respect to
restrictions on China-based companies raising capital offshore, and the government-led cybersecurity reviews of certain companies with
VIE structure, may lead to additional regulatory review in China over our financing and capital raising activities in the United States.
Pursuant to the PRC Cybersecurity Law, which was promulgated by the Standing Committee of the National People&rsquo;s Congress on November&nbsp;7,
2016 and took effect on June&nbsp;1, 2017, personal information and important data collected and generated by a critical information
infrastructure operator in the course of its operations in China must be stored in China, and if a critical information infrastructure
operator purchases internet products and services that affect or may affect national security, it should be subject to cybersecurity
review by the Cyberspace Administration of China (the &ldquo;CAC&rdquo;). The PRC Cybersecurity Law also establishes more stringent requirements
applicable to operators of computer networks, especially to operators of networks which involve critical information infrastructure.
The PRC Cybersecurity Law contains an overarching framework for regulating Internet security, protection of private and sensitive information,
and safeguards for national cyberspace security and provisions for the continued government regulation of the Internet and content available
in China. The PRC Cybersecurity Law emphasizes requirements for network products, services, operations and information security, as well
as monitoring, early detection, emergency response and reporting. Due to the lack of further interpretations, the exact scope of &ldquo;critical
information infrastructure operator&rdquo; remains unclear. On July&nbsp;10, 2021, the CAC publicly issued the Cybersecurity Review Measures
(the &ldquo;Draft Measures&rdquo;) for public comments until July&nbsp;25, 2021. According to the Draft Measures, the scope of cybersecurity
reviews is extended to data processing operators engaging in data processing activities that affect or may affect national security.
The Draft Measures further requires that any operator applying for listing on a foreign exchange must go through cybersecurity review
if it possesses personal information of more than one million users. According to the Draft Measures, a cybersecurity review assesses
potential national security risk that may be brought about by any procurement, data processing, or overseas listing. The review focuses
on several factors, including, among others, (1)&nbsp;the risk of theft, leakage, corruption, illegal use or export of any core or important
data, or a large amount of personal information, and (2)&nbsp;the risk of any critical information infrastructure, core or important
data, or a large amount of personal information being affected, controlled or maliciously exploited by a foreign government after a company
is listed overseas. While the Draft Measures have been released for consultation purposes, there is still uncertainty regarding the final
content of the Draft Measures, its adoption timeline or effective date, its final interpretation and implementation, and other aspects.
Furthermore, the Standing Committee of the National People&rsquo;s Congress passed the Personal Information Protection Law of the PRC
(&ldquo;PIPL&rdquo;), which will become effective from November&nbsp;1, 2021, and requires general network operators to obtain a personal
information protection certification issued by recognized institutions in accordance with the CAC regulation before such information
can be transferred out of China. On July&nbsp;30, 2021, in response to the recent regulatory developments in China and actions adopted
by the PRC government, the Chairman of the SEC issued a statement requesting additional disclosures from offshore issuers with China-based
operating companies before their registration statements will be declared effective, including detailed disclosure related to VIE structures
and whether the VIE and the issuer, when applicable, received or were denied permission from the PRC authorities to list on U.S. exchanges
and the risks that such approval could be denied or rescinded. On August&nbsp;1, 2021, the CSRC stated that it had taken note of the
new disclosure requirements announced by the SEC regarding the listings of Chinese companies and the recent regulatory development in
China, and that the securities regulators in both countries should strengthen communications on regulating China-related issuers. Our
PRC legal counsel, All Bright Law Offices, has advised us that, in light of our business operations, we should not be required to undergo
the CAC review for any offering that we or the selling shareholders may make. However, if the enacted version of the Draft Measures mandates
clearance of cybersecurity review and other specific actions to be completed by companies aiming to offer securities outside China, we
cannot assure you that the PRC regulatory authorities will not take a contrary view or will not subsequently require us to undergo the
approval procedures and subject us to penalties for non-compliance, or that if we are required to obtain such clearance, such clearance
can be timely obtained, or at all. If we become subject to cybersecurity inspection and/or review by the CAC or other PRC authorities
or are required by them to take any specific actions, it could cause suspension or termination of the future offering of our securities,
including offerings under this registration statement, disruptions to our operations, result in negative publicity regarding our company,
and divert our managerial and financial resources. We may also be subject to significant fines or other penalties, which could materially
and adversely affect our business, financial condition and results of operations. Furthermore, in the event that Antelope Chengdu and
Antelope Futures become operators of critical information infrastructure in the future they (and Antelope Enterprise) may be subjected
to the above-described regulation.</TD></TR>
  </TABLE>

<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">&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: center">* * *</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-indent: 0.25in">We hope the foregoing answers are responsive
to your comments. Please do not hesitate to contact me by telephone at 202-724-6848 or on my mobile at 202-415-8300, or via email at
rdemartino@schiffhardin.com, with any questions or comments regarding this correspondence.</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 50%">&nbsp;</TD>
    <TD STYLE="width: 50%; font: 10pt Times New Roman, Times, Serif">Very truly yours,</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif">/s/ Ralph V. De Martino</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">Ralph V. De Martino</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">Schiff Hardin LLP</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">cc: &nbsp;(via email)</P>

<P STYLE="text-indent: 0; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">Edmund Hen, Principal Financial Officer</P>

<P STYLE="text-indent: 0; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">Meishuang Huang, Chief Executive Officer</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"></P>

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


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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
