July 21, 2020

CONFIDENTIAL AND VIA EDGAR

Draft Registration Statement

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re:	WiMi Hologram Cloud Inc.
	Confidential Submission of the Draft Registration Statement on Form F-1

On behalf of our client, WiMi Hologram Inc., an exempted company incorporated under the laws of the Cayman Islands with limited liability (the “Company”), we hereby submit a draft Registration Statement on Form F-l (the “Draft Registration Statement”) relating to the proposed offering in the United States of the Company’s Class B ordinary shares to be represented by American depositary shares (“ADSs”).

Please note that the financial, business and other disclosure in the Draft Registration Statement is based substantially on disclosure contained in the Registration Statement on Form F-1 of the Company (File No. 333-232392) (the “IPO Registration Statement”) that was fully reviewed by the staff of the Securities and Exchange Commission (the “Commission”) and declared effective by the Commission on March 31, 2020.

The Draft Registration Statement is submitted via EDGAR to the Securities and Exchange Commission (the “Commission”) for review on a confidential basis in accordance with the procedures of the Commission. The Company confirms that the Draft Registration Statement is submitted prior to the end of the twelfth month following March 31, 2020, the effective date of the IPO Registration Statement, and that it is an “Emerging Growth Company” as defined in the Jumpstart Our Business Startups Act.

The Company is also submitting herewith, for review by the Staff on a confidential basis, certain of the exhibits required to be filed with the Commission in connection with the filing of the Draft Registration Statement.

If you have any question regarding the Draft Registration Statement, please do not hesitate to contact me at +86 10 8520 0616 (work), +86 138 0108 6227 (mobile) or yang.ge@dlapiper.com (email).

Very truly yours,

/s/ Yang Ge

Yang Ge

cc:

Jie Zhao, Chairman

Meng Fanhua, Chief Executive Officer

Yang Yanghua, Chief Financial Officer

WiMi Hologram Cloud Inc.