February 6, 2019

Ban Lor
Chief Executive Officer
Powerbridge Technologies Co., Ltd.
1st Floor, Building D2, Southern Software Park
Tangjia Bay, Zhuhai, Guangdong 519080, China

       Re: Powerbridge Technologies Co., Ltd.
           Registration Statement on Form F-1
           Filed January 4, 2019
           File No. 333-229128

Dear Mr. Lor:

       We have reviewed your registration statement and have the following
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.

Registration Statement on Form F-1

Executive Compensation
Summary Compensation Table, page 99

1.     Please revise the table to include information for the last full fiscal
year, i.e. December 31,
       2018. Refer to Item 6.B of Form 20-F.
Consolidated Financial Statements, page F-1

2.     Prior to requesting acceleration of effectiveness, please revise to
include updated audited
       financial statements. Refer to Item 8.A.4 of Form 20-F.
 Ban Lor
Powerbridge Technologies Co., Ltd.
February 6, 2019
Page 2

        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 Diane Fritz, Staff Accountant, at 202-551-3331 or
Melissa Walsh, Staff
Accountant, at 202-551-3224 if you have questions regarding comments on the
financial
statements and related matters. Please contact Donald Field, Attorney-Advisor,
at 202-551-3680
or Dietrich King, Attorney-Advisor, at 202-551-8071 with any other questions.



                                                           Sincerely,
FirstName LastNameBan Lor
                                                           Division of
Corporation Finance
Comapany NamePowerbridge Technologies Co., Ltd.
                                                           Office of
Information Technologies
February 6, 2019 Page 2                                    and Services
FirstName LastName