TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo April 7, 2021 Qiaoling Lu Chief Executive Officer Sentage Holdings Inc. 501, Platinum Tower 233 Taicang Rd, HuangPu Shanghai City People's Republic of China Re: Sentage Holdings Inc. Registration Statement on Form F-1 Filed on March 22, 2021 File No. 333-254558 Dear Ms. Lu: 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. Unless we note otherwise, our references to prior comments are to comments in our [Month day, year] letter. Form F-1 filed March 22, 2021 Index to Financial Statements, page F-1 1. Please update your financial statements and corresponding financial information throughout the filing to comply with Item 8.A.4 of Form 20-F. Exhibits, page II-6 2. Please file executed copies, rather than or in addition to the Form of" versions, of Exhibits 10.3 through 10.8 with your public filing and prior to requesting effectiveness. Qiaoling Lu Sentage Holdings Inc. April 7, 2021 Page 2 You may contact William Schroeder at 202-551-3294 or Ben Phippen at 202-551-3697 if you have questions regarding comments on the financial statements and related matters. Please contact Julie Griffith at 202-551-3267 or Susan Block at 202-551-3210 with any other questions. FirstName LastNameQiaoling Lu Sincerely, Comapany NameSentage Holdings Inc. Division of Corporation Finance April 7, 2021 Page 2 Office of Finance FirstName LastName