GOLDEN BULL LIMITED
136-20 38th Avenue, Suite 9A-2
Flushing, New York 11354
January 8, 2020
VIA EDGAR CORRESPONDENCE
Division of Corporate Finance
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Attention: John Spitz
| Re: | Golden Bull Limited |
Commission File No. 001-38421
Ladies and Gentlemen:
Please be advised that the law firm of Davidoff Hutcher & Citron LLP has been engaged as outside securities counsel to Golden Bull Limited. Such firm is authorized to review all correspondence from the Securities and Exchange Commission on behalf of Golden Bull Limited.
| Very truly yours, | ||
| GOLDEN BULL LIMITED | ||
| By: | /s/ Erke Huang | |
| Erke Huang, CFO | ||
| cc: | Davidoff Hutcher & Citron LLP |
