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                             June 3, 2020

       Yang (Sean) Liu
       Chief Executive Officer
       Color Star Technology Company, Limited
       800 3rd Avenue, Suite 2800
       New York, New York 10022

                                                        Re: Color Star
Technology Company, Limited
                                                            Registration
Statement on Form F-3
                                                            Filed May 19, 2020
                                                            File No. 333-238510

       Dear Mr. Liu:

              We have limited our review of your registration statement to
those issues we have
       addressed in our comments. In some of our comments, we may ask you to
provide us with
       information so we may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       FORM F-3 FILED ON MAY 19, 2020

       Our Business
       History and Development of the Company, page 3

   1.                                                   We note that on May 6,
2020, the Company completed the disposition of its former
                                                        concrete business for
proceeds of $600,000. Please tell us how you considered the
                                                        guidance in ASC Topic
205-20 in determining that the business should not be classified as
                                                        discontinued operations
in your interim financial statements for the period ended
                                                        December 31, 2019. In
addition, given your disposition and incorporation by reference of
                                                        annual audited
financial statements issued prior to such disposition, please clarify how
                                                        you assessed the need
to reissue your audited financial statements to report the results of
                                                        your disposition in
discontinued operations. Reference is made to Part I Item 5(b) of the
                                                        instructions to Form
F-3 and question 126.40 of the Compliance and Disclosure
 Yang (Sean) Liu
Color Star Technology Company, Limited
June 3, 2020
Page 2
         Interpretations related to Securities Act Forms.
2.       Please clarify how you have evaluated the guidance in Rule 3-05 and
Article 11 of
         Regulation S-X in determining the need to provide separate financial
statements and pro-
         forma financial information related to your acquisitions. Your
response should discuss
         how the disposition of your predecessor business factored into your
significance
         assessment and the basis for your conclusions.
        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

        You may contact Wilson Lee at (202) 551 - 3468 or Robert Telewicz at
(202) 551 -
3438 if you have questions regarding comments on the financial statements and
related matters.
Please contact Ruairi Regan at (202) 551 - 3269 or Pam Howell at (202) 551 -
3357 with any
other questions.



FirstName LastNameYang (Sean) Liu                   Sincerely,
Comapany NameColor Star Technology Company, Limited
                                                    Division of Corporation
Finance
June 3, 2020 Page 2                                 Office of Real Estate &
Construction
FirstName LastName