July 25, 2019

Guangjie Jin
Chief Executive Officer
Q&K International Group Limited
Room 1607, Building A
No.596 Middle Longhua Road
Xuhui District, Shanghai, 200032
People's Republic of China

       Re: Q&K International Group Limited
           Draft Registration Statement on Form F-1
           Submitted June 28, 2019
           CIK No. 0001769256

Dear Mr. Jin:

       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.

DRS submitted June 28, 2019

Prospectus Summary, page 1

1.     We note your disclosure that you are "a leading technology driven
long-term apartment
       rental platform." Please revise to more specifically describe your
business model and
       operations, including clarifying, if true, that you own no apartments.
In addition, please
       revise to briefly describe the general terms of the rental installment
loans, including
       whether you pay interest and guarantee such loans, as well as the
relationship between
       such loans and any rental discounts.
2.     We note your disclosure on page 2 that tenants, on average, stayed in
your apartments for
 Guangjie Jin
FirstName LastNameGuangjie Jin
Q&K International Group Limited
Comapany NameQ&K International Group Limited
July 25, 2019
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FirstName LastName
         8.5 months. Please revise to quantify the average length of your
long-term leases with
         tenants and the percentage of tenants who remain in their units
through the end of their
         lease. In this regard, we note your disclosure on page 122 that 85.6%
of your leases with
         tenants had a lock-up period of 12 months or more. In addition, please
briefly describe
         the terms of the lock-up period and any penalties for tenants who
leave before the end of
         the lock-up period and end of the lease, as applicable.
Non-GAAP Financial Measure, page 14

3.       Please tell us how you determined it was appropriate to adjust for
pre-operation expenses
         when arriving at Adjusted EBITDA. Please refer to Question 100.01 of
our
         Compliance & Disclosure Interpretations for Non-GAAP Financial
Measures.
Summary Operating Data, page 15

4.       It appears that your gross rental value and rental spread margin are
derived from rent
         before any discount for rental prepayments. In this regard, please
tell us how these
         metrics accurately represent the economics of your leasing
transactions.
We recorded net losses..., page 17

5.       Please revise this risk factor and the sub-heading to clarify that
your accountants have
         expressed doubts about your ability to continue as a going concern.
We depend significantly on the strength of our brand and reputation..., page 33

6.       We note your disclosure that third parties with whom you cooperate may
be the subject of
         various allegations and that Chinese media have reported certain
incidents and negatively
         implicated your brand. Please revise to more specifically describe
these incidents and
         clarify whether you still engage these third parties to provide
services,
         including any potential impact on you and your brand.
If we fail to comply with governmental laws ..., page 35

7.       We note your disclosure that certain subsidiaries have not yet
registered in compliance
         with PRC laws. Please disclose when you anticipate these entities will
be in compliance.
         If you do not anticipate that these entities will be in compliance,
please so state and clarify
         the implications of not being in compliance.
Management's Discussion and Analysis of Financial Condition and Results of
Operations
Liquidity and Capital Resources, page 104

8.       We note your disclosure of the arrangement you began in August 2018,
whereby a rental
         service company provides financing for apartment renovations, which
you pay off in equal
         installments over five years, with applicable interest. Please clarify
for us the nature of
         the costs subject to this arrangement. Further, please tell us how you
determined this
 Guangjie Jin
FirstName LastNameGuangjie Jin
Q&K International Group Limited
Comapany NameQ&K International Group Limited
July 25, 2019
July 25, 2019 Page 3
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FirstName LastName
         arrangement constitutes a capital lease. Within your response, please
reference the
         authoritative accounting literature management relied upon.
Business, page 121

9.       Although we note the disclosure on page 89, please revise to provide
integrated tabular
         disclosure regarding the total number of rental units, including the
number of units to be
         renovated, the number of units that have been renovated, the number of
units that are
         currently occupied, the number of units available for rent and the
geographic location of
         the units. Please provide disclosure regarding the average costs
expended on renovations
         and other costs associated with preparing the units for rent.
Additionally, for the units
         which you have rented to tenants, please disclose the average
effective rent per month
         taking into account tenant concessions. Further, on page 89, please
explain why the
         number of registered tenants is significantly lower than the number of
rental units
         contracted.
10.      We note that you intend to rent individual bedrooms in an apartment to
renters, who will
         then share common space with one another. Please revise to clarify any
vetting process
         that each renter goes through and any safety measures in place in
light of the fact that they
         will be sharing common spaces. As applicable, please disclose any
risks to you,
         including lawsuits if a tenant is assaulted or the victim of theft or
other crime.
11.      We note that you achieved an average month-end occupancy rate of 92.4%
in 2018.
         Please revise to provide 2017 occupancy and clarify whether your
occupancy fluctuates
         over the course of a year. In addition, please clarify how this
occupancy rate differs from
         the occupancy rate provided on page 90.
12.      We note your disclosure on page 26 that 55% of your rental apartments
do not have
         ownership certificates. We further note that the majority of the lease
agreements have not
         been registered and that this can result in penalties for violations
of the laws of the
         People's Republic of China ("PRC"). Please disclose when you intend to
register these
         agreements. If you do not intend to register these agreements, please
so state and disclose
         the implications of multiple violations of the PRC's laws.
13.      We note your disclosure on page 122 that your leases with landlords
are usually five to six
         years and tenants, on average, stayed in your apartments for 8.5
months. Please revise to
         include a lease expiration table for the next ten years, stating (i)
the number of tenants
         whose leases will expire, (ii) the total rental units covered by such
leases, (iii) the annual
         rental represented by such leases, and (iv) the percentage of gross
annual rental
         represented by such leases. In addition, please provide similar lease
expiration
         information relating to your leases with landlords or tell us why you
believe such
         disclosure is not material.
 Guangjie Jin
FirstName LastNameGuangjie Jin
Q&K International Group Limited
Comapany NameQ&K International Group Limited
July 25, 2019
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FirstName LastName
Consolidated Financial Statements
Consolidated Statements of Comprehensive Loss, page F-5

14.      Please revise to present your unaudited pro forma net loss per
ordinary share as a negative
         number.
2. Summary of Principal Accounting Policies
Exclusive Technology Service Agreement, page F-11

15.      We note your disclosure that Q&K E-Commerce agrees to pay service fees
equivalent to
         certain percentage of its annual income. Please revise to disclose
this percentage.
Rental installment loan arrangement, page F-17

16.      We note you pay installment loan interest on behalf of the tenant and
recognize such
         payments as interest expense. Please tell us your basis in U.S. GAAP
for accounting for
         these payments as interest expense. In your response, please clarify
for us the roles and
         responsibilities of the tenant, the financial institutions, and the
registrant.
Impact on cash flows, page F-18

17.      We note you reflect the rental installment loans received directly
from financial
         institutions as a financing cash inflow. We further note you reflect
the constructive
         receipts and disbursements by recognizing the repayment of rental
installment loans as a
         financing cash outflow and the receipt of monthly rental income as an
operating cash
         inflow. Please tell us your basis in U.S. GAAP for this presentation.
7. Preferred Shares, page F-26

18.      We note you accounted for the difference between the fair value of the
Series A non-
         redeemable preferred shares and the carrying value of the Series A
equity with preference
         rights as deemed dividends. It appears that the deemed dividends
recorded in 2017 and
         2018 represent an accretion of the deemed dividend related to the 2015
reorganization.
         Please tell us how you determined it was appropriate to record this
deemed dividend over
         a period of time. Please refer to ASC 260-10-S99.
9. Losses per share, page F-31

19.      We note your disclosure of the unaudited pro forma net loss per share.
Please clarify for
         us how you determined the numerator adjustment for contingent earn-out
liabilities is
         RMB38,691,000.
 Guangjie Jin
Q&K International Group Limited
July 25, 2019
Page 5

       You may contact Eric Mcphee at 202-551-3693 or Jennifer Monick,
Assistant Chief
Accountant, at 202-551-3295 if you have questions regarding comments on the
financial
statements and related matters. Please contact Stacie Gorman at 202-551-3585 or
Jennifer
Gowetski at 202-551-3401 with any other questions.



                                                         Sincerely,

FirstName LastNameGuangjie Jin                           Division of
Corporation Finance
                                                         Office of Real Estate
and
Comapany NameQ&K International Group Limited
                                                         Commodities
July 25, 2019 Page 5
cc:       Shuang Zhao, Esq.
FirstName LastName