<SEC-DOCUMENT>0001171843-22-007912.txt : 20230223
<SEC-HEADER>0001171843-22-007912.hdr.sgml : 20230223
<ACCEPTANCE-DATETIME>20221208160519
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ACCESSION NUMBER:		0001171843-22-007912
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20221208

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ZW Data Action Technologies Inc.
		CENTRAL INDEX KEY:			0001376321
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER PROGRAMMING, DATA PROCESSING, ETC. [7370]
		IRS NUMBER:				204672080
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		NO.3 MIN ZHUANG ROAD, BUILDING 6,
		STREET 2:		YU QUAN HUI GU TUSPARK,
		CITY:			HAIDIAN DISTRICT, BEIJING,
		STATE:			F4
		ZIP:			100195
		BUSINESS PHONE:		888-419-9455

	MAIL ADDRESS:	
		STREET 1:		101-C N. GREENVILLE AVENUE
		STREET 2:		SUITE 255
		CITY:			ALLEN
		STATE:			TX
		ZIP:			75002

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ChinaNet Online Holdings, Inc.
		DATE OF NAME CHANGE:	20090724

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	EMAZING INTERACTIVE, INC.
		DATE OF NAME CHANGE:	20060922
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<TYPE>CORRESP
<SEQUENCE>1
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<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0"><B>ZW Data Action Technologies Inc.</B></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0">Room 1106, Xinghuo Keji Plaza</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0">No. 2 Fufeng Road</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0">Fengtai District, Beijing</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0">China 100070</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: center">&nbsp;</P>

<P STYLE="text-align: left; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><B><I><U>Via Edgar</U></I></B></P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">December 8, 2022</P>

<P STYLE="margin: 0pt 0; font-size: 10pt">&nbsp;</P>

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    <P STYLE="font-size: 10pt; margin: 0pt 0">U.S. Securities and Exchange Commission</P>
    <P STYLE="font-size: 10pt; margin: 0pt 0">Division of Corporation Finance</P>
    <P STYLE="font-size: 10pt; margin: 0pt 0">Washington, D.C. 20549</P>
    <P STYLE="font-size: 10pt; margin: 0pt 0">Attention: Inessa Kessman</P></TD>
    <TD STYLE="width: 50%; font-size: 10pt">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<P STYLE="margin: 0pt 0; font-size: 10pt"></P>

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    <TD STYLE="text-align: left; font-size: 10pt; width: 5%; vertical-align: top">Re:</TD>
    <TD STYLE="font-size: 10pt; width: 95%"><P STYLE="margin: 0pt 0; font-size: 10pt"><B>ZW Data Action Technologies Inc.</B></P>
                                            <P STYLE="margin: 0pt 0; font-size: 10pt"><B>Form 10-K for the Fiscal Year Ended December
31, 2021</B></P>
                                            <P STYLE="margin: 0pt 0; font-size: 10pt"><B>File No. 001-34647</B>&#9;</P>

</TD>
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<P STYLE="font-size: 10pt; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 0">Dear Ms. Kessman:</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 72pt; margin: 0pt 0">ZW Data Action Technologies Inc. (the &ldquo;Company&rdquo;)
is in receipt of the Staff&rsquo;s letter dated November 9, 2022 (the &ldquo;Comment Letter&rdquo;) relating to its annual report referenced
above. The Comment Letter requests that the Company respond within ten (10) business days from the date thereof or inform the Staff when
the Company would provide a response. The Company and its auditors are in the process of finalizing the response. In order to accurately
address the Staff&rsquo;s accounting comments, the Company respectfully requests an extension until January 6, 2023 to respond the Comment
Letter. The Company is committed to responding to the Comment Letter promptly and intends to provide a response to the Staff no later
than January 6, 2023.</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify; text-indent: 72pt">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 72pt; margin: 0pt 0">Should you have any questions regarding the request
made herein, please feel free to contact me at +86-10-6084-6616. Thank you very much for your courtesy and cooperation in this matter.</P>

<P STYLE="font-size: 10pt; margin: 0pt 36pt 0pt 216pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 36pt 0pt 216pt">Sincerely,</P>

<P STYLE="font-size: 10pt; margin: 0pt 36pt 0pt 216pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 36pt 0pt 216pt"><U>/s/ Handong Cheng</U></P>

<P STYLE="font-size: 10pt; margin: 0pt 36pt 0pt 216pt">Handong Cheng</P>

<P STYLE="font-size: 10pt; margin: 0pt 36pt 0pt 216pt">Chief Executive Officer</P>

<P STYLE="font-size: 10pt; margin: 0pt 36pt 0pt 216pt">&nbsp;</P>

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    <TD STYLE="font-size: 10pt; width: 5%">cc:</TD>
    <TD STYLE="font-size: 10pt; width: 95%">Vivien Bai, Loeb &amp; Loeb LLP</TD>
    </TR>
  </TABLE>
<P STYLE="font-size: 10pt; margin: 0pt 36pt 0pt 216pt">&nbsp;</P>


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