# EDGAR Filing Document

**Accession Number:** 0001939696
**File Stem:** 0000000000-23-000085
**Filing Date:** 2023-1
**Character Count:** 6093
**Document Hash:** 01b04c213f2fb466c34655a52535d8d7
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000085.hdr.sgml**: 20230328

**ACCESSION NUMBER**: 0000000000-23-000085

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230104

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ETAO International Co., Ltd.
- **CENTRAL INDEX KEY:** 0001939696
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-OFFICES & CLINICS OF DOCTORS OF MEDICINE [8011]
- **IRS NUMBER:** 000000000

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** C/O MAPLES CORPORATE SERVICES LIMITED
- **STREET 2:** PO BOX 309, UGLAND HOUSE
- **CITY:** GRAND CAYMAN
- **STATE:** E9
- **ZIP:** KY1-1104
- **BUSINESS PHONE:** 345-949-8066

**MAIL ADDRESS:**
- **STREET 1:** C/O MAPLES CORPORATE SERVICES LIMITED
- **STREET 2:** PO BOX 309, UGLAND HOUSE
- **CITY:** GRAND CAYMAN
- **STATE:** E9
- **ZIP:** KY1-1104
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001104659-22-083534

## Text-Extract

```

United States securities and exchange commission logo

                             January 4, 2023

       Zihao Zhao
       Sole Director
       ETAO International Co., Ltd.
       1460 Broadway, 14th Floor
       New York, NY 10036

                                                        Re: ETAO International
Co., Ltd.
                                                            Amendment No. 1 to
Registration Statement on Form F-4
                                                            Filed December 29,
2022
                                                            File No. 333-268819

       Dear Zihao Zhao:

              We have reviewed your amended registration statement and have the
following
       comment. In our comment, 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 comment applies 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 this comment, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our
December 23, 2022 letter.

       Amendment No. 1 to Form F-4 filed December 29, 2022

       Risks Related to MCAE and the Business Combination, page 106

   1.                                                   We note your revisions
in response to our prior comment 2 and reissue. Please discuss
                                                        under an appropriate
heading in the risk factors section the potential risks that investors
                                                        may face if the NTA
Requirement Amendment is approved. Address in your revisions the
                                                        potential impact on
your cash position following the business combination.
 Zihao Zhao
FirstName  LastNameZihao  Zhao
ETAO International Co., Ltd.
Comapany
January    NameETAO International Co., Ltd.
        4, 2023
January
Page 2 4, 2023 Page 2
FirstName LastName
       You may contact Tracie Mariner at 202-551-3744 or Sasha Parikh at
202-551-3627 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Jordan Nimitz at 202-551-5831 or Christine Westbrook at 202-551-5019
with any other
questions.

                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Industrial
Applications and
                                                          Services
cc:      Mitchell Nussbaum, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

CORPORATION FINANCE

# UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
WASHINGTON, D.C. 20549

January 4, 2023

Zihao Zhao  
Sole Director  
ETAO International Co., Ltd.  
1460 Broadway, 14th Floor  
New York, NY 10036

**Re: ETAO International Co., Ltd.**

**Amendment No. 1 to Registration Statement on Form F-4**

**Filed December 29, 2022**

**File No. 333-268819**

Dear Zihao Zhao:

We have reviewed your amended registration statement and have the following comment. In our comment, 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 comment applies 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 this comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our December 23, 2022 letter.

Amendment No. 1 to Form F-4 filed December 29, 2022

Risks Related to MCAE and the Business Combination, page 106

1. We note your revisions in response to our prior comment 2 and reissue. Please discuss under an appropriate heading in the risk factors section the potential risks that investors may face if the NTA Requirement Amendment is approved. Address in your revisions the potential impact on your cash position following the business combination.

Zihao Zhao
ETAO International Co., Ltd.
January 4, 2023
Page 2

You may contact Tracie Mariner at 202-551-3744 or Sasha Parikh at 202-551-3627 if you have questions regarding comments on the financial statements and related matters. Please contact Jordan Nimitz at 202-551-5831 or Christine Westbrook at 202-551-5019 with any other questions.

Sincerely,

Division of Corporation Finance
Office of Industrial Applications and
Services

cc: Mitchell Nussbaum, Esq.