January 14, 2020 Ling Cheng Chief Financial Officer Dongfang City Holding Group Co. Ltd. 52 East Broadway, 5FL, Suite 501 New York, New York 10002 Re: Dongfang City Holding Group Co. Ltd. Registration Statement on Form 10-12G Filed November 18, 2019 File No. 000-56120 Dear Ms. Cheng: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Arila Zhou