United States securities and exchange commission logo

                         June 24, 2021

       Xiaodong Chen
       Blue Hat Interactive Entertainment Technology
       7th Floor, Building C, No. 1010 Anling Road
       Huli District, Xiamen, China 361009

                                                        Re: Blue Hat
Interactive Entertainment Technology
Statement on Form F-1
                                                            File No. 333-257265
                                                            Filed on June 22,

       Dear Mr. Chen:

              This is to advise you that we have not reviewed and will not
review your registration

               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 Anne
McConnell at 202-551-3709 with any questions.


                         Division of Corporation Finance

                         Office of Manufacturing