United States securities and exchange commission logo





                               August 14, 2023

       Eric Siliang Tan
       Chief Executive Officer
       Qutoutiao Inc.
       Building No. 2 , Shanghai Pudong Software Park
       519 Yi De Road, Pudong New Area
       Shanghai 200124
       People   s Republic of China

                                                        Re: Qutoutiao Inc.
                                                            Form 20-F for the
Fiscal Year December 31, 2022
                                                            File No. 001-38644

       Dear Eric Siliang Tan:

              We have limited our review of your filing to the submission
and/or disclosures as
       required by Item 16I of Form 20-F 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 these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond.

                                                        After reviewing your
response to these comments, we may have additional comments.

       Form 20-F for the Fiscal Year Ended December 31, 2022

       Item 16I. Disclosure Regarding Foreign Jurisdictions that Prevent
Inspections, page 152

   1.                                                   We note your statement
that you reviewed your register of members and Schedules 13G
                                                        filed by holders of
your common shares in connection with your required submission
                                                        under paragraph (a).
Please supplementally describe any additional materials that were
                                                        reviewed and tell us
whether you relied upon any legal opinions or third party
                                                        certifications such as
affidavits as the basis for your submission. In your response, please
                                                        provide a similarly
detailed discussion of the materials reviewed and legal opinions or
                                                        third party
certifications relied upon in connection with the required disclosures under
                                                        paragraphs (b)(2) and
(3).
   2.                                                   In order to clarify the
scope of your review, please supplementally describe the steps you
                                                        have taken to confirm
that none of the members of your board or the boards of your
                                                        consolidated foreign
operating entities are officials of the Chinese Communist Party. For
 Eric Siliang Tan
Qutoutiao Inc.
August 14, 2023
Page 2
      instance, please tell us how the board members    current or prior
memberships on, or
      affiliations with, committees of the Chinese Communist Party factored
into your
      determination. In addition, please tell us whether you have relied upon
third party
      certifications such as affidavits as the basis for your disclosure.
3.    We note your statement under Item 16I that your consolidated foreign
operating entities
      are incorporated or otherwise organized in the PRC, which you define on
page 1 of your
      Form 20-F as excluding Hong Kong. However, the list of subsidiaries in
Exhibit 8.1
      appears to indicate that you have subsidiaries outside the PRC, including
Hong Kong and
      countries outside China. Please provide the disclosures required under
Item 16I(b) for
      yourself and your consolidated foreign operating entities in your
supplemental response,
      or tell us how your current disclosure meets this requirement.
        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.

       Please contact Austin Pattan at (202) 551-6756 or Jennifer Gowetski at
(202) 551-3401
with any questions.



                                                          Sincerely,
FirstName LastNameEric Siliang Tan
                                                          Division of
Corporation Finance
Comapany NameQutoutiao Inc.
                                                          Disclosure Review
Program
August 14, 2023 Page 2
cc:       Yi Gao
FirstName LastName