Correspondence 0001104659-23-003904 from ETAO International Co., Ltd. (ETAOF) (CIK 0001939696)
ETAO International Co., Ltd. (ETAOF) (CIK 0001939696)
Date: Jan. 13, 2023 · CIK: 0001939696 · Accession: 0001104659-23-003904
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File numbers found in text: 333-268819
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CORRESP
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ETAO International Co., Ltd.
1460 Broadway, 14th Floor
New York, NY 10036
January 13, 2023
VIA EDGAR
Division of Corporation Finance
Office of Industrial Applications and Services
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Attn:
Jordan Nimitz
Christine Westbrook
RE: ETAO
International Co., Ltd. (the “Company”)
Registration
Statement on Form F-4
(File No. 333-268819)
(the “Registration Statement”)
Dear Ms.Nimitz and Ms. Westbrook:
The Company hereby requests,
pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration
Statement so that the Registration Statement will become effective as of 4:00 p.m. on January 18, 2023, or as soon thereafter
as practicable.
Very truly yours,
ETAO INTERNATIONAL CO., LTD.
By:
/s/ Zihao Zhao
Name:
Zihao Zhao
Title:
Sole Director