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                                                            October 15, 2018

George Yatzis
Secretary
Integrated Media Technology Ltd
7/F, Siu On Centre
188 Lockhart Road
Wanchai, Hong Kong

       Re: Integrated Media Technology Ltd
           Registration Statement on Form F-3
           Filed October 9, 2018
           File No. 333-227741

Dear Mr. Yatzis:

       This is to advise you that we have not reviewed and will not review your
registration
statement.

        Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

       Please contact Gregory Dundas, Attorney Advisor, at (202) 551-3436 with
any questions.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of
Telecommunications
cc:    Nate Douglas, Esq.
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