ETAO International Co., Ltd.
1460 Broadway, 14th Floor
New York, NY 10036
January 13, 2023
VIA EDGAR
Division of Corporation Finance |
| Office of Industrial Applications and Services |
| U.S. Securities and Exchange Commission |
| 100 F Street, N.E. |
| Washington, DC 20549 |
| Attn: | Jordan Nimitz |
| Christine Westbrook |
| RE: | ETAO International Co., Ltd. (the “Company”) | |
| Registration Statement on Form F-4 | ||
| (File No. 333-268819) (the “Registration Statement”) |
Dear Ms.Nimitz and Ms. Westbrook:
The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that the Registration Statement will become effective as of 4:00 p.m. on January 18, 2023, or as soon thereafter as practicable.
| Very truly yours, | |||
| ETAO INTERNATIONAL CO., LTD. | |||
| By: | /s/ Zihao Zhao | ||
| Name: | Zihao Zhao | ||
| Title: | Sole Director | ||
