# EDGAR Filing Document

**Accession Number:** 0001932072
**File Stem:** 0001493152-23-004176
**Filing Date:** 2023-2
**Character Count:** 3334
**Document Hash:** 51939f7077d319f51b261010c3da8e21
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-23-004176.hdr.sgml**: 20240417

**ACCESSION NUMBER**: 0001493152-23-004176

**CONFORMED SUBMISSION TYPE**: DRSLTR

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230209

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** LOBO EV TECHNOLOGIES LTD
- **CENTRAL INDEX KEY:** 0001932072
- **STANDARD INDUSTRIAL CLASSIFICATION:** MOTORCYCLES, BICYCLES & PARTS [3751]
- **ORGANIZATION NAME:** 04 Manufacturing
- **IRS NUMBER:** 000000000

**FILING VALUES:**
- **FORM TYPE:** DRSLTR

**BUSINESS ADDRESS:**
- **STREET 1:** XINWU DISTRICT
- **STREET 2:** WUXI
- **CITY:** JIANGSU
- **STATE:** F4
- **ZIP:** 214111
- **BUSINESS PHONE:** 86 510 88584252

**MAIL ADDRESS:**
- **STREET 1:** XINWU DISTRICT
- **STREET 2:** WUXI
- **CITY:** JIANGSU
- **STATE:** F4
- **ZIP:** 214111

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| ![Logo Description automatically generated with medium confidence](formdrsltr_001.jpg) | **Loeb & Loeb LLP**<br>2206-19 Jardine House 1<br> Connaught Road Central<br> Hong Kong SAR | <br> **Main** <br> **Fax** | +852-3923-1111<br> +852-3923-1100 |

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February 9, 2023

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Trade & Services

100 F Street, N.E.

Washington, D.C. 20549

Attn: Bradley Ecker and Geoffrey Kruczek

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| **Re:** | **LOBO EV TECHNOLOGIES LTD**<br> **Amendment No. 4 to Draft Registration Statement on Form F-1**<br> **Submitted January 31, 2023**<br> **CIK No. 0001932072** |

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Dear Mr. Ecker and Mr. Kruczek:

On behalf of our client, LOBO EV Technologies Ltd. (the "**Company**"), we respond to the comments of the staff of the Division of Corporation Finance of the Commission (the "**Staff**") with respect to the above-referenced Amendment No. 4 to Draft Registration Statement on Form F-1 submitted on January 31, 2023, (the "**Registration Statement**") contained in the Staff's letter dated February 3, 2023 (the "**Comment Letter**").

The Company has submitted via EDGAR Amendment No. 5 to the Draft Registration Statement (the "**Amendment**"), which reflects the Company's responses to the comments received by the Staff and certain updated information. For ease of reference, each comment contained in the Comment Letter is printed below and is followed by the Company's response. All page references in the responses set forth below refer to the page numbers in the Amendment.

**<u>Amendment No. 4 to Draft Registration Statement on Form F-1</u>**

**<u>Capitalization, page 58</u>**

**1.** **Please revise your Capitalization table to include your indebtedness in accordance with Item 4(a) of Form F-1 and Item 3.B of Form 20-F.** 

**Response:** The Company has amended page 58 of the Registration Statement in response to the comments.

Please do not hesitate to contact Lawrence Venick at (310) 728-5129 of Loeb & Loeb LLP with any questions or comments regarding this letter.

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|:---|:---|
|  | Sincerely, |
|  | */s/ Loeb & Loeb LLP* |
|  | Loeb & Loeb LLP |
| cc: Huajian Xu |  |

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