Color Star Technology Co., Ltd.
800 3rd Ave, Suite 2800
New York, NY 10022
February 26, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Real Estate & Construction
100 F Street, NE
Washington, D.C. 20549
Attention: Frank Knapp
| RE: | Color Star Technology Co., Ltd. | |
| Form 20-F for the Fiscal Year Ended June 30, 2020 | ||
| Filed November 13, 2020 | ||
| File No. 333-226308 |
Ladies and Gentlemen:
This letter is being furnished in response to the comments of the staff (the “Staff”) of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”) that were contained in the Staff’s letter dated February 8, 2021, to Color Star Technology Co., Ltd. (the “Company”) with respect to its Annual Report on Form 20-F for the fiscal year ended June 30, 2020, filed with the Commission on November 13, 2020 (the “Original Form 20-F”).
In response to the Staff’s comments, we have filed the Amendment No. 1 to the Original Form 20-F for the purpose of amending Exhibit 12.1 and 12.2 of the Original Form 20-F in order to include the internal control over financial reporting language.
If you have any questions, please do not hesitate to contact the undersigned at 228027057@qq.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/ Biao (Luke) Lu | |
| Biao (Luke) Lu | |
| Chief Executive Officer | |
| cc: Elizabeth Fei Chen, Esq. |
