Baosheng Media Group Holdings Limited (BAOS) CORRESP Correspondence with SEC

Baosheng Media Group Holdings Limited

VIA EDGAR

Ms. Katherine Bagley

Division of Corporation Finance

Office of Trade & Services

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

Re: Baosheng Media Group Holdings Limited
Registration Statement on Form F-1, as amended (File No. 333-239800)
Request for Acceleration of Effectiveness

Dear Ms. Bagley:

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Baosheng Media Group Holdings Limited hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-1, as amended be accelerated to, and that the Registration Statement become effective at 4:30 p.m., Eastern Time, on February 5, 2021, or as soon thereafter as practicable.

Very truly yours,
Baosheng Media Group Holdings Limited
By:	/s/ Wenxiu Zhong
	Name:	Wenxiu Zhong
	Title:	Chief Executive Officer and Chairman of the Board of Directors