TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo April 30, 2020 Jinlong Yang Chief Executive Officer MingZhu Logistics Holdings Limited 27F, Yantian Modern Industry Service Center No. 3018 Shayan Road, Yantian District Shenzhen, Guangdong, China 518081 Re: MingZhu Logistics Holdings Limited Amendment No. 4 to Registration Statement on Form F-1 Filed April 23, 2020 File No. 333-233992 Dear Mr. Yang: We have reviewed your amended 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. Form F-1/A filed April 23, 2020 Risk Factors, page 8 1. Please revise to provide risk factor disclosure regarding the limited ability of U.S. regulators to conduct investigations and inspections within China. Jinlong Yang FirstNameLogistics Holdings Yang MingZhu LastNameJinlong Limited Comapany NameMingZhu Logistics Holdings Limited April 30, 2020 Page 30, April 2 2020 Page 2 FirstName LastName You may contact Amy Geddes, Staff Accountant, at (202) 551-3304 or Lyn Shenk, Accounting Branch Chief, at (202) 551-3380 if you have questions regarding comments on the financial statements and related matters. Please contact Karina Dorin, Staff Attorney, at (202) 551-3763 or Laura Nicholson, Special Counsel, at (202) 551-3584 with any other questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Jonathan Deblinger