Urban Tea, Inc.
Huakun Times Plaza, Room 1118, Floor 11
No. 200, Erduan, East Xiang Fu Road
Yuhua District, Changsha
People’s Republic of China, 410014
VIA EDGAR
September 9, 2020
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Mail Stop 4631
Washington, DC 20549
Attn: Courtney Lindsay
Re: | Urban Tea, Inc. | |
Registration Statement on Form F-3 | ||
Filed September 4, 2020 | ||
File No. 333-248615 |
Dear Ms. Lindsay:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Urban Tea, Inc. (the “Company”) hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. Eastern Time on September 11, 2020, or as soon as thereafter practicable.
Please note that we acknowledge the following:
· | should the Securities and Exchange Commission (the “Commission”) or the staff (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
· | the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
· | the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Very truly yours, | ||
/s/ Long Yi | ||
Long Yi Chief Executive Officer | ||