<SEC-DOCUMENT>0001731122-23-000119.txt : 20230321
<SEC-HEADER>0001731122-23-000119.hdr.sgml : 20230321
<ACCEPTANCE-DATETIME>20230201162654
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001731122-23-000119
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230201

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Infobird Co., Ltd
		CENTRAL INDEX KEY:			0001815566
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PREPACKAGED SOFTWARE [7372]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			E9
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		RM 12A05 BLOCK A, BOYA INT CTR BLD 2.
		STREET 2:		NO.1 CTYARD LIZE ZHONGYI RD, CHAOYANG DT
		CITY:			BEIJING
		STATE:			F4
		ZIP:			100102
		BUSINESS PHONE:		8601052411819

	MAIL ADDRESS:	
		STREET 1:		RM 12A05 BLOCK A, BOYA INT CTR BLD 2.
		STREET 2:		NO.1 CTYARD LIZE ZHONGYI RD, CHAOYANG DT
		CITY:			BEIJING
		STATE:			F4
		ZIP:			100102

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Infobird Co. Ltd.
		DATE OF NAME CHANGE:	20200618
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0"></P>

<!-- Field: Rule-Page --><DIV ALIGN="LEFT" STYLE="margin-top: 10pt; margin-bottom: 3pt"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid; width: 100%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="margin: 0"></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>Infobird
Co., Ltd</B></FONT><BR>
Room 12A06, Block A, Boya International Center</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">Building 2, No. 1 Courtyard, Lize Zhongyi Road&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Chaoyang District, Beijing, China 100102</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">February 1, 2023</P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">United States 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 Technology</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, DC 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">Attention: Alexandra Barone and Joshua Shainess</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt"><B>Re:&#9;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Infobird Co., Ltd</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt"><B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 72pt"><B>Registration Statement on Form F-3</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 72pt"><B>Filed December 23, 2022</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 72pt"><B>File No. 333-268993</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 72pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Dear Ms. Barone and Mr. Shainess:</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">On behalf of Infobird Co.,
Ltd (the &ldquo;Company&rdquo;), set forth below are our responses to the comments provided by the Staff of the Division of Corporate
Finance (the &ldquo;Staff&rdquo;) of the Securities and Exchange Commission (the &ldquo;SEC&rdquo; or the &ldquo;Commission&rdquo;)
in a letter dated January 6, 2023. For your convenience, we have set forth each of the Staff&rsquo;s comments in bold, italic typeface
followed by our responses. References to &ldquo;we,&rdquo; &ldquo;us,&rdquo; &ldquo;our&rdquo; and &ldquo;Registrant&rdquo; refer
to the Company. All responses are those of the Trust and the Company only.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B><I><U>Registration Statement on Form F-3
filed December 23, 2022</U></I></B></P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B><I>1.&#9;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Provide a description of how cash
is transferred through your organization and disclose your intentions to distribute earnings or settle amounts owed under the VIE
agreements. State whether any transfers, dividends, or distributions have been made to date between the holding company, its subsidiaries,
and consolidated VIEs, or to investors, and quantify the amounts where applicable. Provide cross-references to the condensed consolidating
schedule and the consolidated financial statements. </I></B></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 36pt"></TD><TD STYLE="width: 72pt">RESPONSE:</TD><TD STYLE="text-align: justify">The Company has revised the disclosure on the cover page of the prospectus to include summary disclosure
regarding the cash transfers within the Company&rsquo;s organization as well as to quantify the such transfers during the fiscal
year ended December 31, 2022. The Company has also revised the disclosure to include (a) a cross reference directing investors
to the section titled &ldquo;Cash Transfers Within Our Organization&rdquo; for further information, and (b) a cross reference to
the principles of consolidation set forth in the notes to the Company&rsquo;s Consolidated Financial Statements for the years ended
December 31, 2021, 2020 and 2019 located in Amendment 1 to the Company&rsquo;s Annual Report on Form 20-F filed with the SEC on
October 21, 2022. Similar disclosure was also added to the section entitled &ldquo;Cash and Asset Flows Through Our Organization.&rdquo;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 108pt; text-align: justify; text-indent: -72pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 108pt; text-align: justify; text-indent: -72pt"></P>

<!-- Field: Page; Sequence: 1; Options: NewSection -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 2pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 108pt; text-align: justify; text-indent: -72pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 108pt; text-align: justify; text-indent: -72pt"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: right"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">United
States Securities and Exchange Commission</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Attention:
Alexandra Barone and Joshua Shainess<BR>
February 1, 2023<BR>
Page 2</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: right">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B><I><U>Summary, page 1</U></I></B></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">2.<B><I>&#9;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We note the diagram of the company&rsquo;s
corporate structure on page 36; however, please provide early in the summary a diagram of the company&rsquo;s corporate structure,
identifying the person or entity that owns the equity in each depicted entity. Additionally, revise to ensure the diagram is fully
legible.</I></B></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 36pt"></TD><TD STYLE="width: 72pt">RESPONSE:</TD><TD STYLE="text-align: justify">The Company has updated disclosure in the prospectus summary and has revised the diagram of the
Company&rsquo;s corporate structure to ensure that it is fully legible.<B> </B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 108pt; text-align: justify; text-indent: -72pt"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B><I>3.</I></B>&#9;<B><I>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We note your discussion
of how cash is transferred through your organization on page 82. In your prospectus summary, please provide a clear description
of how cash is transferred through your organization. Disclose your intentions to distribute earnings or settle amounts owed under
the VIE agreements. Quantify any cash flows and transfers of other assets by type that have occurred between the holding company,
its subsidiaries, and the consolidated VIEs, and direction of transfer. Quantify any dividends or distributions that a subsidiary
or consolidated VIE have 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. Your disclosure should make
clear if no transfers, dividends, or distributions have been made to date. 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 the company, including your subsidiaries and/or the consolidated VIEs, to the parent company
and U.S. investors as well as the ability to settle amounts owed under the VIE agreements.</I></B></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 36pt"></TD><TD STYLE="width: 72pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">RESPONSE:</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">The
                                                                                                                                   Company
                                                                                                                                   has
                                                                                                                                   revised
                                                                                                                                   the
                                                                                                                                   prospectus
                                                                                                                                   summary
                                                                                                                                   to
                                                                                                                                   include
                                                                                                                                   a
                                                                                                                                   discussion
                                                                                                                                   of
                                                                                                                                   how
                                                                                                                                   cash
                                                                                                                                   is
                                                                                                                                   transferred
                                                                                                                                   through
                                                                                                                                   our
                                                                                                                                   organization
                                                                                                                                   and
                                                                                                                                   the
                                                                                                                                   potential
                                                                                                                                   limitations
                                                                                                                                   and
                                                                                                                                   restrictions
                                                                                                                                   on
                                                                                                                                   the
                                                                                                                                   Company&rsquo;s
                                                                                                                                   ability
                                                                                                                                   to
                                                                                                                                   transfer
                                                                                                                                   cash
                                                                                                                                   across
                                                                                                                                   borders.
                                                                                                                                   The
                                                                                                                                   company
                                                                                                                                   has
                                                                                                                                   also
                                                                                                                                   quantified
                                                                                                                                   the
                                                                                                                                   amounts
                                                                                                                                   transferred
                                                                                                                                   in
                                                                                                                                   the
                                                                                                                                   last
                                                                                                                                   year:
                                                                                                                                   (a)&nbsp;between
                                                                                                                                   Infobird
                                                                                                                                   Cayman
                                                                                                                                   (the
                                                                                                                                   public
                                                                                                                                   parent)
                                                                                                                                   and
                                                                                                                                   its
                                                                                                                                   subsidiary,
                                                                                                                                   Infobird
                                                                                                                                   HK;
                                                                                                                                   (b)
                                                                                                                                   between
                                                                                                                                   Infobird
                                                                                                                                   HK
                                                                                                                                   and
                                                                                                                                   its
                                                                                                                                   subsidiary,
                                                                                                                                   Infobird
                                                                                                                                   WFOE;
                                                                                                                                   (c)&nbsp;from
                                                                                                                                   Inborid
                                                                                                                                   WFOE
                                                                                                                                   to
                                                                                                                                   the
                                                                                                                                   consolidated
                                                                                                                                   VIE;
                                                                                                                                   and
                                                                                                                                   (d)&nbsp;from
                                                                                                                                   the
                                                                                                                                   consolidated
                                                                                                                                   VIE
                                                                                                                                   to
                                                                                                                                   Infobird
                                                                                                                                   WFOE.
                                                                                                                                   In
                                                                                                                                   addition,
                                                                                                                                   the
                                                                                                                                   Company
                                                                                                                                   clarified
                                                                                                                                   that
                                                                                                                                   it
                                                                                                                                   has
                                                                                                                                   not
                                                                                                                                   declared
                                                                                                                                   any
                                                                                                                                   dividends
                                                                                                                                   to
                                                                                                                                   its
                                                                                                                                   U.S.
                                                                                                                                   investors
                                                                                                                                   and
                                                                                                                                   does
                                                                                                                                   not
                                                                                                                                   anticipate
                                                                                                                                   doing
                                                                                                                                   so
                                                                                                                                   in
                                                                                                                                   the
                                                                                                                                   foreseeable
                                                                                                                                   future.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 108pt; text-align: justify; text-indent: -72pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><I>&nbsp;</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 108pt; text-align: justify; text-indent: -72pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><I></I></FONT></P>

<!-- Field: Page; Sequence: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 2pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 108pt; text-align: justify; text-indent: -72pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><I>&nbsp;</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 108pt; text-align: justify; text-indent: -72pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><I></I></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: right"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">United
States Securities and Exchange Commission</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Attention:
Alexandra Barone and Joshua Shainess<BR>
February 1, 2023<BR>
Page 3&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 108pt; text-align: justify; text-indent: -72pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><I>&nbsp;</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B><I>4.&#9;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We
note your disclosure on page 38 with respect to the permissions or approvals you need to operate your business in China. In both
the prospectus summary and in your summary of risk factors, please revise to also discuss any permissions and approvals required
to be obtained from Chinese authorities to offer securities to foreign investors. In the case of each of the permissions required
to operate your business in China and to offer securities to foreign investors, if you determine no permissions are required,
provide an explanation as to w</I></B></FONT><B><I>hether you consulted counsel and, if not, why you did not consult counsel and
why you believe you do not need any permissions or approvals.</I></B></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 36pt"></TD><TD STYLE="width: 72pt">RESPONSE:</TD><TD STYLE="text-align: justify">The Company has revised the<B> </B>prospectus summary and summary of risk factors with respect
to its conclusion, based on consultation with the Company&rsquo;s PRC legal counsel, Beijing Kingdom Law Firm, that no permissions
or approvals are required to be obtained from Chinese authorities at this time for the Company to offer its securities to foreign
investors.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 108pt; text-align: justify; text-indent: -72pt"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B><I><U>Summary of Risk Factors, page 39</U></I></B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B><I>5.&#9;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;For each risk related to doing
business in China, provide a specific cross-reference to the more detailed risk factor.</I></B></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 36pt"></TD><TD STYLE="width: 72pt">RESPONSE:</TD><TD STYLE="text-align: justify">The Company has revised the summary of risk factors related to doing business in China to include
specific cross-references to the more detailed risk factors.<B> </B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 108pt; text-align: justify; text-indent: -72pt"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">*&#9;*&#9;*</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">We trust that this response
satisfactorily responds to your request. Should you require further information, please contact our legal counsel, Marc E. Rivera,
Esq., via email at marc.rivera@afslaw.com or via telephone at (202) 350-3643.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 216pt"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 180pt; text-indent: 36pt"></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><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD COLSPAN="2"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Very truly yours,</FONT></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
<TD><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD COLSPAN="2"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
<TD><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD COLSPAN="2"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Infobird Co., Ltd</FONT></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
<TD><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">/s/ Cheuk Yee Li&#9;</FONT></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
<TD STYLE="width: 50%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD STYLE="width: 7%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Name:</FONT></TD>
<TD STYLE="width: 43%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&#9;Cheuk Yee Li</FONT></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
<TD><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Title:</FONT></TD>
<TD><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&#9;Chief Executive Officer</FONT></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
<TD><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
<TD><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(Principal Executive Officer)</FONT></TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 180pt; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 216pt"></P>

<!-- Field: Rule-Page --><DIV ALIGN="LEFT" STYLE="margin-top: 3pt; margin-bottom: 3pt"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; width: 100%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 216pt">&nbsp;</P>



<P STYLE="margin: 0"></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
