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                          April 26, 2021

       Xiaodong Chen
       Chief Executive Officer
       Blue Hat Interactive Entertainment Technology
       7th Floor, Building C, No. 1010 Anling Road
       Huli District, Xiamen, China 361009

                                                        Re: Blue Hat
Interactive Entertainment Technology
                                                            Form F-1 filed
April 21, 2021
                                                            File No. 333-255391

       Dear Mr. Chen:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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.

                                                        Please contact Mindy
Hooker at (202) 551-3732 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Manufacturing