United States securities and exchange commission logo October 1, 2020 Xiaodong Chen Chief Executive Officer and Director Blue Hat Interactive Entertainment Technology 7th Floor, Building C, No. 1010 Anling Road Huli District, Xiamen, People's Republic of China 361009 Re: Blue Hat Interactive Entertainment Technology Registration Statement on Form F-3 Filed September 25, 2020 File No. 333-249056 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 Edward M. Kelly, Senior Counsel, at (202) 551-3728 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Elizabeth Fei Chen, Esq.