# EDGAR Filing Document

**Accession Number:** 0001543268
**File Stem:** 0001213900-23-006321
**Filing Date:** 2023-1
**Character Count:** 3343
**Document Hash:** 8dc526a50ad6797c5beb7aa19a4aa6c2
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-23-006321.hdr.sgml**: 20230411

**ACCESSION NUMBER**: 0001213900-23-006321

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230131

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Bit Brother Ltd
- **CENTRAL INDEX KEY:** 0001543268
- **STANDARD INDUSTRIAL CLASSIFICATION:** RETAIL-EATING PLACES [5812]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** D8

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 15/F, BLOCK A, KINEER BUSINESS CENTRE
- **STREET 2:** 53 BINJIANG RD, YUELU DISTRICT, CHANGSHA
- **CITY:** HUNAN PROVINCE
- **STATE:** F4
- **ZIP:** 410023
- **BUSINESS PHONE:** 86-0731-82290658

**MAIL ADDRESS:**
- **STREET 1:** 15/F, BLOCK A, KINEER BUSINESS CENTRE
- **STREET 2:** 53 BINJIANG RD, YUELU DISTRICT, CHANGSHA
- **CITY:** HUNAN PROVINCE
- **STATE:** F4
- **ZIP:** 410023

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Urban Tea, Inc.
- **DATE OF NAME CHANGE:** 20190214

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Delta Technology Holdings Ltd
- **DATE OF NAME CHANGE:** 20141028

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** CIS Acquisition Ltd.
- **DATE OF NAME CHANGE:** 20120227

**Bit Brother Ltd**

**15/F, Block A, Kineer Business Centre**

**53 Binjiang Road, Yuelu District**

**Changsha, Hunan Province, China 410023**

January 31, 2023

**<u>VIA EDGAR</u>**

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Trade & Services

100 F Street, N.E.

Mail Stop 4631

Washington, DC 20549

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| | |
|:---|:---|
| **Re:** | **Bit Brother Ltd** |
|  | **Form 20-F for the fiscal period ended June 30, 2022** |
|  | **Filed October 31, 2022** |
|  | **File No. 001-35755** |

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Ladies and Gentlemen:

This letter is in response to the comment on January 27, 2023 from the staff (the "Staff") of the U.S. Securities and Exchange Commission (the "Commission") addressed to Bit Brother Limited (the "Company", "we", and "our") with respect to the above-referenced Company's Form 20-F. For ease of reference, we have recited the Commission's comment in this response.

**<u>Form 20-F for the fiscal period ended June 30, 2022</u>**

&nbsp;&nbsp;&nbsp;&nbsp;1. **We note that your registration statement on Form F-3 (File No. 333-258355) is currently under review and we have issued a number of comments on your China-related disclosures. Please confirm that you will include in future Exchange Act filings all applicable China-related disclosures you include, or will include, in your Form F-3 in response to such comments.** **Response**: We hereby confirm that we will include
 in our future Exchange Act filings all applicable China-related disclosures we have included, or will include, in our registration statement
 on Form F-3 (File No. 333-258355) (the "Form F-3") in response to the Staff's comments on the Form F-3.

We thank the Staff for its review of the foregoing. If you have further comments, we ask that you forward them by electronic mail to our counsel, Joan Wu at jwu@htflawyers.com or by telephone at 212-530-2208.

[Signature page follows]

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| |
|:---|
| Very truly yours,<br>Bit Brother Limited |
| */s/ Xianlong Wu* |
| Xianlong Wu<br> Chief Executive Officer |

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cc: Hunter Taubman Fischer & Li LLC