SEC Comment Letter for Blue Hat Interactive Entertainment Technology (BHATF) — Jan 27, 2026
Blue Hat Interactive Entertainment Technology
Date: Jan. 27, 2026 · CIK: 0001759136 · Accession: 0000000000-26-000963
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> January 26, 2026 Xiaodong Chen Chief Executive Officer Blue Hat Interactive Entertainment Technology 7th Floor, Building C No. 1010 Anling Road Huli District, Xiamen, China 361009 Re: Blue Hat Interactive Entertainment Technology Draft Registration Statement on Form F-1 Submitted January 22, 2026 CIK No. 0001759136 Dear Xiaodong Chen: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement and non-public draft submission on EDGAR at least two business days prior to the requested effective date and time. 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 Kate Beukenkamp at 202-551-3861 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Elizabeth Chen </TEXT> </DOCUMENT>