0001144204-18-014624.txt : 20180412 0001144204-18-014624.hdr.sgml : 20180412 20180314155051 ACCESSION NUMBER: 0001144204-18-014624 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20180314 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Senmiao Technology Ltd CENTRAL INDEX KEY: 0001711012 STANDARD INDUSTRIAL CLASSIFICATION: FINANCE SERVICES [6199] IRS NUMBER: 000000000 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 16F, SHIHAO SQUARE, MIDDLE JIANNAN BLVD. STREET 2: HIGH TECH ZONE CITY: CHENGDU, SICHUAN STATE: F4 ZIP: 610000 BUSINESS PHONE: 862861554399 MAIL ADDRESS: STREET 1: 16F, SHIHAO SQUARE, MIDDLE JIANNAN BLVD. STREET 2: HIGH TECH ZONE CITY: CHENGDU, SICHUAN STATE: F4 ZIP: 610000 CORRESP 1 filename1.htm

Senmiao Technology Limited

16F, Shihao Square, Middle Jiannan Blvd.
High-Tech Zone, Chengdu
Sichuan, People’s Republic of China 610000

VIA EDGAR

March 14, 2018

U.S. Securities and Exchange Commission

100 F Street, N.E.

Mail Stop 3233

Washington, D.C. 20549

Attn: Jessica Livingston

Re: Senmiao Technology Limited

Registration Statement on Form S-1

Filed December 22, 2017

File No. 333-221225

Dear Ms. Livingston:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Senmiao Technology Limited hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 5:00 p.m. Eastern Time on Thursday, March 15, 2018, or as soon as thereafter practicable.

		Very truly yours,

		/s/ Xi Wen
		Xi Wen Chief Executive Officer

cc:	Ellenoff Grossman & Schole LLP Schiff Hardin LLP