Code Chain New Continent Limited
No 119 South Zhaojuesi Road 2nd Floor
Room 1 Chenghua District
Chengdu, Sichuan, China 610047
March 24, 2021
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Real Estate & Construction
100 F. Street, N.E.
Washington, D.C. 20549
Attention: Stacie Gorman
| Re: | Code Chain New Continent Ltd |
| Registration Statement on Form S-3 | |
| Filed March 15, 2021 | |
| File No.: 333-254276 |
Dear Ms. Schwartz:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Code Chain New Continent Limited hereby requests the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-3 to become effective on March 26, 2021, at 5:00 PM Eastern Time, or as soon thereafter as is practicable.
In connection with this request, the Registrant acknowledges that:
| • | should the Commission or the staff of the Commission (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. |
Sincerely yours, | ||
| Code Chain New Continent Limited | ||
| By: | /s/ Weidong (David) Feng | |
| Weidong (David) Feng | ||
| Co-Chief Executive Officer | ||
