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                 June 23, 2021

       Anthony Chan
       Chief Financial Officer
       Borqs Technologies, Inc.
       Suite 309, 3/F, Dongfeng KASO
       Dongfengbeiqiao, Chaoyang District
       Beijing 100016, China

                                                        Re: Borqs Technologies,
Inc.
                                                            Registration
Statement on Form F-1
                                                            Filed June 21, 2021
                                                            File No. 333-257228

       Dear Mr. Chan:

              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 Anna Abramson, Staff Attorney, at (202) 551-4969 or
Jan Woo, Legal
       Branch Chief, at (202) 551-3453 with any questions.




                 Sincerely,


                 Division of Corporation Finance

                 Office of Technology
       cc:                                              Avital Perlman