TEXT-EXTRACT 2 filename2.txt March 30, 2020 Jianhua Wu Chief Executive Officer Sharing Economy International Inc. M03, 3/F, Eton Tower 8 Hysan Avenue, Causeway Bay Hong Kong Re: Sharing Economy International Inc. Form 8-K filed December 31, 2019 File No. 001-34591 Dear Mr. Wu: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Technology cc: Thomas E. Puzzo, Esq.