Bit Brother Ltd
15/F, Block A, Kineer Business Centre
53 Binjiang Road, Yuelu District
Changsha, Hunan Province, China 410023
January 31, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F Street, N.E.
Mail Stop 4631
Washington, DC 20549
| Re: | Bit Brother Ltd | |
| Form 20-F for the fiscal period ended June 30, 2022 | ||
| Filed October 31, 2022 | ||
| File No. 001-35755 |
Ladies and Gentlemen:
This letter is in response to the comment on January 27, 2023 from the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) addressed to Bit Brother Limited (the “Company”, “we”, and “our”) with respect to the above-referenced Company’s Form 20-F. For ease of reference, we have recited the Commission’s comment in this response.
Form 20-F for the fiscal period ended June 30, 2022
| 1. |
We note that your registration statement on Form F-3 (File No. 333-258355) is currently under review and we have issued a number of comments on your China-related disclosures. Please confirm that you will include in future Exchange Act filings all applicable China-related disclosures you include, or will include, in your Form F-3 in response to such comments.
Response: We hereby confirm that we will include in our future Exchange Act filings all applicable China-related disclosures we have included, or will include, in our registration statement on Form F-3 (File No. 333-258355) (the “Form F-3”) in response to the Staff’s comments on the Form F-3. |
We thank the Staff for its review of the foregoing. If you have further comments, we ask that you forward them by electronic mail to our counsel, Joan Wu at jwu@htflawyers.com or by telephone at 212-530-2208.
[Signature page follows]
|
Very truly yours,
Bit Brother Limited | |
| /s/ Xianlong Wu | |
|
Xianlong Wu Chief Executive Officer |
| cc: | Hunter Taubman Fischer & Li LLC |