Exhibit 15.1
May 8, 2023
To: Baosheng Media Group Holdings Limited
East Floor 5 Building No. 8, Xishanhui Shijingshan District, Beijing 100041
+86-010-82088021
Dear Sir or Madam,
We hereby consent to the reference of our name under the following headings in the Annual Report on Form 20-F for the fiscal year ended December 31, 2022 (the “Annual Report”) of Baosheng Media Group Holdings Limited, which will be filed with the Securities and Exchange Commission (the “SEC”) in May 2023:
A. “Item 3. Key Information—D. Risk Factors—Risks Related to Doing Business in China”;
B. “Item 4. Information on the Company—B. Business Overview—Legal Proceedings”;
C. “Item 4. Information on the Company—B. Business Overview—Regulation”;
D. “Item 8. Financial Information—A. Consolidated Statements and Other Financial Information—Legal Proceedings”; and
E. “Item 10. Additional Information—E. Taxation—People’s Republic of China Taxation”.
We also consent to the filing of this consent letter with the SEC as an exhibit to the Annual Report. In giving such consent, we do not thereby admit that we come within the category of persons whose consent is required under Section 7of the Securities Act of 1933 or under the Securities Exchange Act of 1934, in each case, as amended, or the regulations promulgated thereunder.
Yours faithfully,
Beijing Dacheng Law Offices, LLP
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