<SEC-DOCUMENT>0001731122-24-000150.txt : 20240227
<SEC-HEADER>0001731122-24-000150.hdr.sgml : 20240227
<ACCEPTANCE-DATETIME>20240125094437
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001731122-24-000150
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20240125

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Blue Hat Interactive Entertainment Technology
		CENTRAL INDEX KEY:			0001759136
		STANDARD INDUSTRIAL CLASSIFICATION:	GAMES, TOYS & CHILDREN'S VEHICLES (NO DOLLS & BICYCLES) [3944]
		ORGANIZATION NAME:           	04 Manufacturing
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			E9
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		7TH FLOOR, BUILDING C, NO. 1010,
		STREET 2:		ANLING ROAD
		CITY:			HULI DISTRICT, XIAMEN
		STATE:			F4
		ZIP:			00000
		BUSINESS PHONE:		865922280081

	MAIL ADDRESS:	
		STREET 1:		7TH FLOOR, BUILDING C, NO. 1010,
		STREET 2:		ANLING ROAD
		CITY:			HULI DISTRICT, XIAMEN
		STATE:			F4
		ZIP:			00000
</SEC-HEADER>
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<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<!-- Field: Rule-Page --><DIV STYLE="margin-top: 12pt; margin-bottom: 3pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Blue Hat Interactive Entertainment Technology</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">7th Floor, Building C, No. 1010 Anling Road</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Huli District, Xiamen, China 361009</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">86-592-228-0081&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 3in; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 3in; text-align: right; text-indent: 0.5in">January 25, 2024</P>

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Office of Trade and Services</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Attention: Gregory Herbers and Evan Ewing</P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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    <TD STYLE="padding: 0pt; width: 0.25in; text-indent: 0pt"><FONT STYLE="font-size: 10pt"><B>Re: </B></FONT></TD>
    <TD STYLE="padding: 0pt; text-indent: 0pt"><FONT STYLE="font-size: 10pt"><B>Blue Hat Interactive Entertainment Technology</B></FONT></TD></TR>
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    <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 0pt; text-indent: 0pt"><FONT STYLE="font-size: 10pt"><B>Registration Statement on Form F-3, as amended</B></FONT></TD></TR>
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    <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 0pt; text-indent: 0pt"><FONT STYLE="font-size: 10pt"><B>File No. 333-274893</B></FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">&#9;Blue Hat Interactive Entertainment
Technology (the &ldquo;Company&rdquo;) hereby requests that the above-captioned registration statement (the &ldquo;Registration Statement&rdquo;)
be declared effective at 4:00 p.m., Eastern Time on Friday, January 26, 2024, or as soon thereafter as may be practicable.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">&#9;We acknowledge that a declaration
by the Securities and Exchange Commission (the &ldquo;Commission&rdquo;) or the staff, acting pursuant to delegated authority, that the
Registration Statement is effective does not foreclose the Commission from taking any action with respect to the Registration Statement.
We further acknowledge that such a declaration of effectiveness does not relieve the Company from our full responsibility for the adequacy
and accuracy of the disclosure in the Registration Statement. We understand that we may not assert staff comments to the Registration
Statement or the declaration of effectiveness by the Commission as a defense in any proceeding initiated by the Commission or any person
under the federal securities laws of the United States.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">&#9;If you have any questions,
please do not hesitate to contact the undersigned at sean@bluehatgroup.net or Elizabeth F. Chen of Pryor Cashman LLP, outside counsel
to the Company, at echen@pryorcashman.com (Tel: 212-326-0199).</P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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    <TD STYLE="padding: 0pt; width: 45%; text-align: justify; text-indent: 0pt"><FONT STYLE="font-size: 10pt">Very truly yours,</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt">&nbsp;</TD></TR>
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    <TD STYLE="padding: 0pt 0pt 1pt; text-align: justify; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 0pt; padding-right: 0pt; padding-left: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-size: 10pt">/s/ Xiaodong Chen</FONT></TD></TR>
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    <TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-size: 10pt">Xiaodong Chen</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-size: 10pt">Chief Executive Officer</FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 3.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">cc:&#9;Elizabeth Fei Chen, Esq.</P>

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

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