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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

Offering / Registration Process Regulatory Compliance Financial Reporting

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
January 26, 2026
Author
Division of
Form
UPLOAD
Company
Blue Hat Interactive Entertainment Technology

Letter

Re: Blue Hat Interactive Entertainment Technology Draft Registration Statement on Form F-1 Submitted January 22, 2026 CIK No. 0001759136 Dear Xiaodong Chen:

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

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

Show Raw Text
<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>