United States securities and exchange commission logo September 18, 2020 Yuantong Wang President and Chief Executive Officer Adaiah Distribution, Inc. Tianan Technology Park 13/F Headquarters Center Building 16 555 Panyu North Ave, Panyu District, Guangzhou City, China Re: Adaiah Distribution Inc. Form 8-K Filed August 20, 2020 File No. 000-55369 Dear Mr. Wang: 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 Technology cc: Richard I. Anslow