0001493152-21-005014.txt : 20210331 0001493152-21-005014.hdr.sgml : 20210331 20210301060319 ACCESSION NUMBER: 0001493152-21-005014 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210301 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HUALE ACOUSTICS Ltd CENTRAL INDEX KEY: 0001636760 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-BUSINESS SERVICES, NEC [7389] IRS NUMBER: 421771342 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: EAST ROOM 902, BUILDING 3 EAST STREET 2: SAIGE SCI-TECH. PARK CITY: SHENZHEN, GUANGDONG PROVINCE STATE: F4 ZIP: 518000 BUSINESS PHONE: (86) 13723419533 MAIL ADDRESS: STREET 1: EAST ROOM 902, BUILDING 3 EAST STREET 2: SAIGE SCI-TECH. PARK CITY: SHENZHEN, GUANGDONG PROVINCE STATE: F4 ZIP: 518000 FORMER COMPANY: FORMER CONFORMED NAME: HUALE ACOUSTICS Corp DATE OF NAME CHANGE: 20171107 FORMER COMPANY: FORMER CONFORMED NAME: Illumitry Corp. DATE OF NAME CHANGE: 20150317 CORRESP 1 filename1.htm

HUALE ACOUSTICS LIMITED

13^thFloor, Building B1, Wisdom Plaza,

Qiaoxiang Road, Nanshan District

Shenzhen, Guangdong Province, China 518000

Telephone: (86) 13502862928

Email: – yeller6666@163.com

March 1, 2021

VIA EDGAR

Assistant Director

Division of Corporation Finance

Office of Trade & Services

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

	Re:	Huale Acoustics Limited
		(SEC File No. 333-251850)

Dear Sir or Madam:

On behalf of Huale Acoustics Limited (the “Registrant”), I hereby request that Pre-Effective Amendment No. 1 to the Registrant’s Registration Statement on Form F-1, filed with the Commission on February 10, 2021 become effective at 10:00 am (Eastern Standard Time) on Wednesday, March 3, 2021, or as soon thereafter as possible.

The Registrant acknowledges that (i) should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filings; (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (iii) the Registrant may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the Untied States.

Please note that this letter will be filed with the Commission via EDGAR. In light of the time difference between Washington D.C. and China, if you have any questions or concerns, please contact Celia Velletri, Esq. at (303) 907-4842.

	Sincerely,

	/s/ HUANG Yusheng
	HUANG Yusheng
	President, CEO, Secretary, and Director

c:	Taylor Beech
	Henry F. Schlueter
	Celia Velletri