Senmiao Technology Limited
16F, Shihao Square, Middle Jiannan Blvd.
High-Tech Zone, Chengdu
Sichuan, People’s Republic of China 610000
VIA EDGAR
March 14, 2018
U.S. Securities and Exchange Commission
100 F Street, N.E.
Mail Stop 3233
Washington, D.C. 20549
Attn: Jessica Livingston
Re: Senmiao Technology Limited
Registration Statement on Form S-1
Filed December 22, 2017
File No. 333-221225
Dear Ms. Livingston:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Senmiao Technology Limited hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 5:00 p.m. Eastern Time on Thursday, March 15, 2018, or as soon as thereafter practicable.
Very truly yours, | ||
/s/ Xi Wen | ||
Xi Wen Chief Executive Officer | ||
cc: | Ellenoff Grossman & Schole LLP Schiff Hardin LLP | |