Correspondence 0001213900-26-012272 from Zhibao Technology Inc. (ZBAO)
Zhibao Technology Inc.
Date: Feb. 4, 2026 · CIK: 0001966750 · Accession: 0001213900-26-012272
AI Filing Summary & Sentiment
File numbers found in text: 333-290132
Show Raw Text
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 February 4, 2026 VIA EDGAR U.S. Securities & Exchange Commission Division of Corporation Finance Office of Finance 100 F Street, NE Washington, D.C. 20549 Attn: Susan Block Christian Windsor Re: Re: Zhibao Technology Inc. Registration Statement on Form F-1 Initial filed on September 9, 2025 File No. 333-290132 Dear Ms. Block: 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-1 so that it will become effective on Friday, February 6, 2026, 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