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SEC Company Response from Paranovus Entertainment Technology Ltd. (PAVS) (CIK 0001751876) (PAVS) — Jun 26, 2019

Paranovus Entertainment Technology Ltd. (PAVS) (CIK 0001751876)
Date: June 26, 2019 · CIK: 0001751876 · Accession: 0001213900-19-011526

Offering / Registration Process Regulatory Compliance Financial Reporting

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File numbers found in text: 333-230170

Date
June 26, 2019
Author
Bian Jiong
Form
CORRESP
Company
Paranovus Entertainment Technology Ltd. (PAVS) (CIK 0001751876)

Letter

VIA EDGAR Re: Happiness Biotech Group Ltd Registration Statement on Form F-1 Initially Filed March 8, 2019 File No. 333-230170

Dear Ms. Breslin:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Happiness Biotech Group Ltd hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 5:00 p.m. Eastern Time on June 28, 2019, or as soon as thereafter practicable.

Please note that we acknowledge the following:

● should the Securities and Exchange Commission (the “Commission”) or the staff (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

● the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

● the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very truly yours,
/s/
Bian Jiong

Show Raw Text
CORRESP
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filename1.htm

Happiness Biotech Group Limited

No. 11, Dongjiao East Road, Shuangxi,
Shunchang, Nanping City

Fujian Province, China

VIA EDGAR

June 26, 2019

U.S. Securities and Exchange Commission

100 F Street, N.E.

Mail Stop 3233

Washington, D.C. 20549

Attn: Mary Beth Breslin

    Re:
    Happiness Biotech Group Ltd

Registration Statement on Form F-1

Initially Filed March 8, 2019

File No. 333-230170

Dear Ms. Breslin:

Pursuant to Rule 461
under the Securities Act of 1933, as amended, Happiness Biotech Group Ltd hereby requests acceleration of effectiveness of the
above referenced Registration Statement so that it will become effective at 5:00 p.m. Eastern Time on June 28, 2019, or as soon
as thereafter practicable.

Please note that we
acknowledge the following:

 ● should the Securities and Exchange Commission (the “Commission”)
or the staff (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose
the Commission from taking any action with respect to the filing;

 ● the action of the Commission or the Staff, acting pursuant to delegated
authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy
of the disclosure in the filing; and

 ● the Company may not assert Staff comments and the declaration of effectiveness
as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

    Very truly yours,

    /s/
    Bian Jiong

        Bian Jiong

        Chief Financial Officer