TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo March 10, 2021 Lei Cao Chief Executive Officer Sino-Global Shipping America, Ltd. 1044 Northern Boulevard, Suite 305 Roslyn, New York 11576-1514 Re: Sino-Global Shipping America, Ltd. Registration Statement on Form S-3 Filed March 3, 2021 File No. 333-253836 Dear Mr. Cao: 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 Irene Barberena-Meissner, Staff Attorney, at 202-551-6548 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Anthony W. Basch, Esq.