October 24, 2017

VIA EDGAR

Tom Jones
Division of Corporation Finance

Office of Electronics and Machinery

Securities and Exchange Commission

Mail Stop 3030

100 F Street, N.E.

Washington, D.C. 20549

Re: Lianluo Smart Ltd

Registration Statement on Form F-3

Filed October 2, 2017

File Number 333-220758

Dear Mr. Jones:

On behalf of Lianluo Smart Ltd (the “Company”) and pursuant to Rule 461 under the Securities Act of 1933, we respectfully request acceleration of effectiveness of the above-referenced registration statement for October 26, 2017 at 5:00 p.m., Eastern Time, or as soon thereafter as practicable. In connection with the foregoing, the Company hereby acknowledges that:

• Should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

• The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

• The Company may not assert this action as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please confirm the date and time of effectiveness of the registration statement to Anthony W. Basch at Kaufman & Canoles, our counsel, who can be reached by phone at (804) 771-5725 or by fax at (888) 360-9092.

Very truly yours,

Lianluo Smart Ltd

/s/ Ping Chen

Ping Chen

Chief Executive Officer