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SEC Company Response from Blue Hat Interactive Entertainment Technology (BHATF) — Feb 13, 2026

Blue Hat Interactive Entertainment Technology
Date: Feb. 13, 2026 · CIK: 0001759136 · Accession: 0001731122-26-000227

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File numbers found in text: 333-293313

Date
February 13, 2026
Author
Blue Hat Interactive Entertainment Technology
Form
CORRESP
Company
Blue Hat Interactive Entertainment Technology

Letter

Blue Hat Interactive Entertainment Technology

7th Floor, Building C

No. 1010 Anling Road

Huli District, Xiamen, China 361009

86-592-228-0081

February 13, 2026

VIA EDGAR CORRESPONDENCE

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Trade & Services

100 F Street, N.E. Washington, D.C. 20549

Re: Blue Hat Interactive Entertainment Technology Registration Statement on Form F-1 (the "Registration Statement")

Filed February 9, 2026 (Registration No.: 333-293313)

Withdrawal of Acceleration Request

Ladies and Gentlemen:

Reference is made to our letter, filed as correspondence via EDGAR on February 12, 2026, in which we, Blue Hat Interactive Entertainment Technology (the "Company") requested the acceleration of the effective date of the above-referenced Registration Statement for 5:00 p.m., Eastern Time, on February 12, 2026, or as soon as possible thereafter, in accordance with Rule 461 under the Securities Act of 1933, as amended. We are no longer requesting that such Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective date.

If you have any questions, please do not hesitate to contact Elizabeth F. 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

Show Raw Text
CORRESP
 1
 filename1.htm

 Blue Hat Interactive Entertainment Technology

 7th Floor, Building C

 No. 1010 Anling Road

 Huli District, Xiamen, China 361009

 86-592-228-0081

 February 13, 2026

 VIA EDGAR CORRESPONDENCE

 U.S. Securities and Exchange Commission

 Division of Corporation Finance

 Office
of Trade & Services

 100 F Street, N.E. Washington, D.C. 20549

 Re: Blue Hat Interactive Entertainment Technology
Registration Statement on Form F-1 (the "Registration Statement")

 Filed February 9, 2026 (Registration No.:
333-293313)

 Withdrawal of Acceleration Request

 Ladies and Gentlemen:

 Reference is made to our letter,
filed as correspondence via EDGAR on February 12, 2026, in which we, Blue Hat Interactive Entertainment Technology (the "Company")
requested the acceleration of the effective date of the above-referenced Registration Statement for 5:00 p.m., Eastern Time, on February
12, 2026, or as soon as possible thereafter, in accordance with Rule 461 under the Securities Act of 1933, as amended. We are no longer
requesting that such Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration
of the effective date.

 If you have any questions, please
do not hesitate to contact Elizabeth F. 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

 Xiaodong Chen

 Chief Executive Officer

 cc: Elizabeth F. Chen, Esq.
 Pryor Cashman LLP