August 27, 2018

Zhihai Mao
Chief Financial Officer
TuanChe Limited
9F, Ruihai Building, No. 21 Yangfangdian Road
Haidian District
Beijing 100038, People's Republic of China

       Re: TuanChe Limited
           Draft Registration Statement on Form F-1
           Filed July 31, 2018
           File No. 377-02195

Dear Mr. Mao:

       We have reviewed your draft registration statement and have the
following comments. In
some of our comments, we may ask you to provide us with information so we may
better
understand your disclosure.

       Please respond to this letter by providing the requested information and
either submitting
an amended draft registration statement or publicly filing your registration
statement on
EDGAR. If you do not believe our comments apply to your facts and circumstances
or do not
believe an amendment is appropriate, please tell us why in your response.

      After reviewing the information you provide in response to these comments
and your
amended draft registration statement or filed registration statement, we may
have additional
comments.

Draft Registration Statement on Form F-1 Filed July 31, 2018

Management's Discussion and Analysis of Financial Condition and Results of
Operations
Liquidity and Capital Resources, page 76

1.     Please reconcile the disclosure indicating that your cash and cash
equivalents were
       substantially all held in China and predominantly denominated in
Renminbi as of
       December 31, 2017 with the related disclosures on page F-20.
Business, page 88
 Zhihai Mao
FirstName LastNameZhihai Mao
TuanChe Limited
Comapany NameTuanChe Limited
August 27, 2018
August 27, 2018 Page 2
Page 2
FirstName LastName
2.       You define "MAU" or "monthly active users" as the number of active
users of your online
         platform during each month, which include your website tuanche.com and
your mobile
         applications. While we note limited references to MAU in your
submission, we would
         like to better understand your reference to MAU in connection with
your online channels
         to attract automobile consumers to participate in your auto shows.
Specifically, you state
         that in March 2018 your MAU reached 16.9 million. Please help us to
understand your
         reference to MAU in this context since users may access your website
or access your
         WeChat account to provide certain limited information but there is no
assurance that users
         will attend any of your offline events. Define the nature of the
activity that counts a user
         as being "active." That is, clarify whether these user are recurring.
Indicate why a user
         would remain active on a monthly basis and whether there is a
requirement to access your
         platforms on a monthly basis. Explain why MAU is a depiction of your
consumer base.
Notes to the Consolidated Financial Statements
Note 2. Significant Accounting Policies
cc) Recently issued accounting pronouncements, page F-26

3.       You indicate that ASU No. 2016-09 is effective for annual periods
beginning after
         December 15, 2016, so this amendment should already be reflected in
your financial
         statements. In addition, the description of the amendment does not
appear to be consistent
         with the guidance in ASU No. 2016-09. Please revise accordingly.
Note 20. Subsequent events, page F-44

4.       Please disclose the financial effects, including the related
compensation expense and
         vesting terms, of the restricted share units granted in 2018. Refer to
ASC 855-10-50-2.
General

5.       We note TuanChe Limited commissioned an industry report prepared by
iResearch, an
         independent research firm, to provide information regarding the
industry and your market
         position in China. Please supplementally provide us with a copy of the
commissioned
         iResearch report for our review.
6.       Please supplementally provide us with copies of any graphical
materials or artwork you
         intend to use in your prospectus. Upon review of such materials, we
may have further
         comments. For guidance, refer to Question 101.02 of our Securities Act
Forms
         Compliance and Disclosure Interpretations.
7.       Please supplementally provide us with copies of all written
communications, as defined in
         Rule 405 under the Securities Act, that you, or anyone authorized to
do so on your behalf,
         present to potential investors in reliance on Section 5(d) of the
Securities Act, whether or
         not they retain copies of the communications.

         You may contact Melissa Walsh, Staff Accountant, at (202) 551-3224 or
Stephen
 Zhihai Mao
TuanChe Limited
August 27, 2018
Page 3

Krikorian, Accounting Branch Chief, at (202) 551-3488 if you have questions
regarding
comments on the financial statements and related matters. Please contact
Michael Foland,
Attorney-Advisor, at (202) 551-6711 or Barbara Jacobs, Assistant Director, at
(202) 551-3735
with any other questions.



                                                          Sincerely,
FirstName LastNameZhihai Mao
                                                          Division of
Corporation Finance
Comapany NameTuanChe Limited
                                                          Office of Information
Technologies
August 27, 2018 Page 3                                    and Services
FirstName LastName