TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo September 8, 2022 Mingfei Liu Chief Operating Officer U-BX Technology Ltd. Zhongguan Science and Technology Park No. 1 Linkong Er Road, Shunyi District, Beijing People s Republic of China Re: U-BX Technology Ltd. Amendment No. 7 to Registration Statement on Form F-1 Filed August 29, 2022 File No. 333-262412 Dear Mr. Liu: We have reviewed your amended registration statement and have the following comment. In our comment, 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 comment applies 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 this comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our August 1, 2022 letter. Amendment No. 7 to Registration Statement on Form F-1 filed August 29, 2022 General 1. When discussing the Holding Foreign Companies Accountable Act, please update your disclosure throughout your prospectus to discuss the fact that on August 26, 2022, the Public Company Accounting Oversight Board (PCAOB) signed a Statement of Protocol with the China Securities Regulatory Commission and the Ministry of Finance of the People's Republic of China, taking the first step toward opening access for the PCAOB to inspect and investigate registered public accounting firms headquartered in mainland China and Hong Kong. Please balance the disclosure regarding the Statement of Protocol by stating that when the PCAOB reassesses its determinations by the end of Mingfei Liu U-BX Technology Ltd. September 8, 2022 Page 2 2022, it could determine that it is still unable to inspect and investigate completely audit firms based in China and Hong Kong. You may contact Morgan Youngwood, Senior Staff Accountant, at (202) 551-3479 or Stephen Krikorian, Accounting Branch Chief, at (202) 551-3488 if you have questions regarding comments on the financial statements and related matters. Please contact Patrick Faller, Staff Attorney, at (202) 551-4438 or Matthew Crispino, Staff Attorney, at (202) 551-3456 with any other questions. Sincerely, FirstName LastNameMingfei Liu Division of Corporation Finance Comapany NameU-BX Technology Ltd. Office of Technology September 8, 2022 Page 2 cc: William S. Rosenstadt FirstName LastName