Senmiao Technology Limited
16F, Shihao Square, Middle Jiannan Blvd.
High-Tech Zone, Chengdu
Sichuan, People’s Republic of China
May 26, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Trade and Services
100 F Street, NE
Washington, D.C. 20549
Attention: Taylor Beech, Nicholas Nalbantian
RE: | Senmiao Technology Limited | |
Registration Statement on Form S-1 | ||
Filed May 5, 2023 | ||
File No. 333-271689 |
Ladies and Gentlemen:
Senmiao Technology Limited (the “Company”) hereby requests that the above-captioned registration statement (the “Registration Statement”) be declared effective at 9:00 a.m., Eastern Time on Tuesday, May 30, 2022, or as soon thereafter as may be practicable.
We acknowledge that a declaration by the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, that the Registration Statement is effective does not foreclose the Commission from taking any action with respect to the Registration Statement. We further acknowledge that such a declaration of effectiveness does not relieve the Company from our full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement. We understand that we may not assert staff comments to the Registration Statement or the declaration of effectiveness by the Commission as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
If you have any questions, please do not hesitate to contact the undersigned at zhangxiaoyuan@ihongsen.com, or Elizabeth F. Chen of Pryor Cashman LLP, outside counsel to the Company, at echen@pryorcashman.com (Tel: 212-326-0199).
Very truly yours, | |||
/s/ Xiaoyuan Zhang | |||
Xiaoyuan Zhang | |||
Chief Financial Officer |
cc: Elizabeth Fei Chen, Esq.