United States securities and exchange commission logo August 20, 2020 Xiaodong Chen Chief Executive Officer Blue Hat Interactive Entertainment Technology 7th Floor, Building C, No.1010 Anling Road Huli District, Xiamen, China 361009 Re: Blue Hat Interactive Entertainment Technology Registration Statement on Form F-1 Filed August 17, 2020 File No. 333-246382 Dear Mr. Chen: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Thomas Jones at 202-551-3602 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Jolie Kahn, Esq.