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United States securities and exchange commission logo





                     April 23, 2024

       Tiewei Song
       Chief Executive Officer
       BIMI Holdings Inc.
       9th Floor, Building 2
       Chongqing Corporation Avenue
       Yuzhong District, Chongqing,
       P. R. China, 400010

                                                        Re: BIMI Holdings Inc.
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2022
                                                            Correspondence
dated February 7, 2024
                                                            File No. 001-34890

       Dear Tiewei Song:

               We issued comments to you on the above captioned filing on March
7, 2024. As of the
       date of this letter, these comments remain outstanding and unresolved.
We expect you to provide
       a complete, substantive response to these comments by May 7, 2024.

               If you do not respond, we will, consistent with our obligations
under the federal securities
       laws, decide how we will seek to resolve material outstanding comments
and complete our
       review of your filing and your disclosure. Among other things, we may
decide to release
       publicly, through the agency's EDGAR system, all correspondence,
including this letter, relating
       to the review of your filings, consistent with the staff's decision to
publicly release comment and
       response letters relating to disclosure filings it has reviewed.

              Please contact Nasreen Mohammed at 202-551-3773 or Adam Phippen
at 202-551-3336
       with any questions.




                     Sincerely,


                     Division of Corporation Finance

                     Office of Trade & Services
       cc:                                              Pang Zhang-Whitaker