QDM International Inc.
7th Floor, Building 5A
Room 715, 7F, The Place Tower C, No. 150 Zunyi Road
Changning District, Shanghai, China 200051
April 9, 2021
VIA EDGAR
Tonya K. Aldave
U.S. Securities & Exchange Commission
Division of Corporation Finance
Office of Finance
100 F Street, NE
Washington, D.C. 20549
| Re: | QDM International Inc. | ||
| Registration Statement on Form S-1 | |||
| Initially filed February 10, 2021, as amended | |||
| File No. 333-252967 |
Dear Ms. Aldave:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, QDM International Inc. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. ET on Tuesday, April 13, 2021, or as soon as thereafter practicable.
| Very truly yours, |
| /s/ Huihe Zheng |
| Huihe Zheng |
| President and Chief Executive Officer |
| cc: | Ellenoff Grossman & Schole LLP |
