# EDGAR Filing Document

**Accession Number:** 0001939696
**File Stem:** 0001104659-23-003904
**Filing Date:** 2023-1
**Character Count:** 2135
**Document Hash:** 31620b641072aa900a7ec0f244948719
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-23-003904.hdr.sgml**: 20230328

**ACCESSION NUMBER**: 0001104659-23-003904

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230113

**FILER**: 

**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:** CORRESP

**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

**ETAO International Co., Ltd.**

**1460 Broadway, 14th Floor**

**New York, NY 10036**

January 13, 2023

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

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| |
|:---|
| <br> Division of Corporation Finance |
| Office of Industrial Applications and Services |
| U.S. Securities and Exchange Commission |
| 100 F Street, N.E. |
| Washington, DC 20549 |

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Attn: Jordan Nimitz <br> Christine Westbrook

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| | |
|:---|:---|
| **RE:** | **ETAO International Co., Ltd. (the "Company")** |
|  | **Registration Statement on Form F-4** |
|  | **(<u>File No. 333-268819) (the "Registration Statement")</u>** |

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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.

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| | | |
|:---|:---|:---|
| Very truly yours, | Very truly yours, | Very truly yours, |
| **ETAO INTERNATIONAL CO., LTD.** | **ETAO INTERNATIONAL CO., LTD.** | **ETAO INTERNATIONAL CO., LTD.** |
| By: | /s/ Zihao Zhao | /s/ Zihao Zhao |
|  | Name: | Zihao Zhao |
|  | Title: | Sole Director |

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