# EDGAR Filing Document

**Accession Number:** 0001094032
**File Stem:** 0001731122-23-000075
**Filing Date:** 2023-1
**Character Count:** 2304
**Document Hash:** 81b3d0a4af3d2c674c30722500648709
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001731122-23-000075.hdr.sgml**: 20230228

**ACCESSION NUMBER**: 0001731122-23-000075

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230125

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** QDM International Inc.
- **CENTRAL INDEX KEY:** 0001094032
- **STANDARD INDUSTRIAL CLASSIFICATION:** INSURANCE AGENTS BROKERS & SERVICES [6411]
- **IRS NUMBER:** 593564984
- **STATE OF INCORPORATION:** FL
- **FISCAL YEAR END:** 0331

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

**BUSINESS ADDRESS:**
- **STREET 1:** ROOM 715, 7F, THE PLACE TOWER C,
- **STREET 2:** NO. 150 ZUNYI ROAD, CHANGNING DISTRICT,
- **CITY:** SHANGHAI
- **STATE:** F4
- **ZIP:** 200051
- **BUSINESS PHONE:** 86(21)22183083

**MAIL ADDRESS:**
- **STREET 1:** ROOM 715, 7F, THE PLACE TOWER C,
- **STREET 2:** NO. 150 ZUNYI ROAD, CHANGNING DISTRICT,
- **CITY:** SHANGHAI
- **STATE:** F4
- **ZIP:** 200051

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** 24/7 Kid Doc, Inc.
- **DATE OF NAME CHANGE:** 20160126

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** DALE JARRETT RACING ADVENTURE INC
- **DATE OF NAME CHANGE:** 20021120

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** JARRETT FAVRE DRIVING ADVENTURE INC
- **DATE OF NAME CHANGE:** 19990827

**QDM International Inc.**

**Room 715, 7F, The Place Tower C, No. 150 Zunyi Road**

**Changning District, Shanghai, China 200051**

January 25, 2023

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

Jessica Livingston

U.S. Securities & Exchange Commission

Division of Corporation Finance

Office of Finance

100 F Street, NE

Washington, D.C. 20549

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| | |
|:---|:---|
| Re: | QDM International Inc. |
|  | Registration Statement on Form S-1 |
|  | Initially filed September 2, 2022, as amended |
|  | File No. 333-267263 |

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Dear Ms. Livingston:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, QDM International Inc. hereby requests acceleration of effectiveness of the above referenced Registration Statement on Form S-1 so that it will become effective at 5:00 p.m. ET on Friday, January 27, 2023, or as soon as thereafter practicable.

---

| |
|:---|
| Very truly yours, |
| /s/ Huihe Zheng |
| Huihe Zheng |
| President and Chief Executive Officer |

---

cc: Ellenoff Grossman & Schole LLP