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CORRESP Filing

Zhibao Technology Inc.
Date: Sept. 25, 2025 · CIK: 0001966750 · Accession: 0001213900-25-091635

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File numbers found in text: 333-290341

Date
September 25, 2025
Author
/s/ Botao Ma
Form
CORRESP
Company
Zhibao Technology Inc.

Letter

VIA EDGAR Division of Corporation Finance Office of Finance 100 F Street, NE Re: Zhibao Technology Inc. Registration Statement on Form F-3 Initially filed September 18, 2025 File No. 333-290341

Dear Mr. Arzonetti:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Zhibao Technology Inc. hereby requests acceleration of effectiveness of the above referenced Registration Statement on Form F-3 so that it will become effective on Monday, September 29, 2025, at 4:30 p.m., Eastern Time, or as soon thereafter as practicable.

Very truly yours,
/s/ Botao Ma

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CORRESP
 1
 filename1.htm

 Zhibao Technology Inc.

 Floor 3, Building 6, Wuxing Road, Lane 727

 Pudong New Area, Shanghai 201204

 Tel: +86 (21) -5089-6502

 September 25, 2025

 VIA EDGAR

 U.S. Securities & Exchange Commission

 Division of Corporation Finance

 Office of Finance 100 F Street, NE

 Washington, D.C. 20549

 Attn:
 Robert Arzonetti

 Re:
 Zhibao Technology Inc.

 Registration Statement on Form F-3

 Initially filed September 18, 2025

 File No. 333-290341

 Dear Mr. Arzonetti:

 Pursuant to Rule 461 under the Securities Act of
1933, as amended, Zhibao Technology Inc. hereby requests acceleration of effectiveness of the above referenced Registration Statement
on Form F-3 so that it will become effective on Monday, September 29, 2025, at 4:30 p.m., Eastern Time, or as soon thereafter as practicable.

 Very truly yours,

 /s/ Botao Ma

 Botao Ma

 Chief Executive Officer

 cc:
 Ellenoff Grossman & Schole LLP