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                           April 14, 2021

       Wang Min
       Chief Executive Officer, President, Secretary, Treasurer, and Director
       YCQH Agricultural Technology Co. Ltd
       No. 1408, North District, Libao Building, Kehua North Road No. 62
       Wuhou District, Chengdu, Sichuan Province, China 610042

                                                        Re: YCQH Agricultural
Technology Co. Ltd
                                                            Amendment No. 1 to
Registration Statement on Form S-1
                                                            Filed April 1, 2021
                                                            File No. 333-252500

       Dear Ms. Min:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our
February 23, 2021 letter.

       Amendment No. 1 to Registration Statement on Form S-1 filed April 1,
2021

       PLAN OF DISTRIBUTION, page 22

   1.                                                   We note your response
to prior comment 8. Please discuss how Ms. Wang Min will
                                                        determine whether to
sell shares on behalf of the company or her own account when
                                                        presented with a
selling opportunity.
 Wang Min
FirstName   LastNameWang   Min Co. Ltd
YCQH Agricultural    Technology
Comapany
April       NameYCQH Agricultural Technology Co. Ltd
       14, 2021
April 214, 2021 Page 2
Page
FirstName LastName
       You may contact David Burton at 202-551-3626 or Jeanne Baker at
202-551-3691 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Jeffrey Gabor at 202-551-2544 or Celeste Murphy at 202-551-3257 with
any other
questions.



                                                        Sincerely,

                                                        Division of Corporation
Finance
                                                        Office of Life Sciences
cc:      Matthew McMurdo, Esq.