SEC Company Response from Blue Hat Interactive Entertainment Technology (BHATF) — Feb 12, 2026
Blue Hat Interactive Entertainment Technology
Date: Feb. 12, 2026 · CIK: 0001759136 · Accession: 0001731122-26-000218
AI Filing Summary & Sentiment
File numbers found in text: 333-293313
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CORRESP 1 filename1.htm Blue Hat Interactive Entertainment Technology 7th Floor, Building C No. 1010 Anling Road Huli District, Xiamen, China 361009 February 12, 2026 Via EDGAR U.S. Securities and Exchange Commission 100 F Street, NE Washington, D.C., 20549 Attn: Kate Beukenkamp Nicholas Nalbantian Re: Blue Hat Interactive Entertainment Technology Registration Statement on Form F-1 Filed on February 9, 2026 File No. 333-293313 Ladies and Gentlemen: In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Blue Hat Interactive Entertainment Technology (the "Company") hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-1 be accelerated and that the Registration Statement become effective at 5:00 p.m., Eastern Time, on Thursday, February 12, 2026, or as soon thereafter as practicable. The Company acknowledges that: (1) should the Securities and Exchange Commission (the "Commission") or 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; (2) 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 (3) 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. If you have any questions, please do not hesitate to contact Elizabeth Fei Chen of Pryor Cashman LLP, outside counsel to the Company, at echen@pryorcashman.com (Tel: 212-326-0199). Very truly yours, Blue Hat Interactive Entertainment Technology By: /s/ Xiaodong Chen Name: Xiaodong Chen Title: Chief Executive Officer Cc: Elizabeth Fei Chen, Esq.