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    <submissionType>C-U</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <filerCik>0001790042</filerCik>
          <filerCcc>XXXXXXXX</filerCcc>
        </filerCredentials>
        <fileNumber>020-25815</fileNumber>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>
      <flags>
        <confirmingCopyFlag>false</confirmingCopyFlag>
        <returnCopyFlag>false</returnCopyFlag>
        <overrideInternetFlag>false</overrideInternetFlag>
      </flags>
    </filerInfo>
  </headerData>
  <formData>
    <issuerInformation>
      <progressUpdate>The Offering closed successfully on April 29, 2020, having received investment commitments of $73,109, although a final accounting has not taken place.</progressUpdate>
      <issuerInfo>
        <nameOfIssuer>Lieu Ltd</nameOfIssuer>
        <legalStatus>
          <legalStatusForm>Corporation</legalStatusForm>
          <jurisdictionOrganization>DE</jurisdictionOrganization>
          <dateIncorporation>02-01-2018</dateIncorporation>
        </legalStatus>
        <issuerAddress>
          <com:street1>31-12 BROADWAY, QUEENS</com:street1>
          <com:city>NEW YORK</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>11106</com:zipCode>
        </issuerAddress>
        <issuerWebsite>https://www.thelieu.com/</issuerWebsite>
      </issuerInfo>
      <companyName>OpenDeal Portal LLC</companyName>
      <commissionCik>0001751525</commissionCik>
      <commissionFileNumber>007-00167</commissionFileNumber>
      <crdNumber>283874</crdNumber>
    </issuerInformation>
    <offeringInformation>
      <compensationAmount>6% of the amount raised in the Offering.</compensationAmount>
      <financialInterest>The Intermediary will receive a Security-compensation equal to 2% of the total number of Securities sold in the Offering.</financialInterest>
      <securityOfferedType>Other</securityOfferedType>
      <securityOfferedOtherDesc>Crowd Safe Units of SAFE (Simple Agreement for Future Equity)</securityOfferedOtherDesc>
      <noOfSecurityOffered>25000</noOfSecurityOffered>
      <price>1.00000</price>
      <priceDeterminationMethod>Arbitrary</priceDeterminationMethod>
      <offeringAmount>25000.00</offeringAmount>
      <overSubscriptionAccepted>Y</overSubscriptionAccepted>
      <overSubscriptionAllocationType>Other</overSubscriptionAllocationType>
      <descOverSubscription>At the Company's discretion</descOverSubscription>
      <maximumOfferingAmount>1070000.00</maximumOfferingAmount>
      <deadlineDate>04-29-2020</deadlineDate>
    </offeringInformation>
    <annualReportDisclosureRequirements>
      <currentEmployees>0.00</currentEmployees>
      <totalAssetMostRecentFiscalYear>2126.00</totalAssetMostRecentFiscalYear>
      <totalAssetPriorFiscalYear>0.00</totalAssetPriorFiscalYear>
      <cashEquiMostRecentFiscalYear>1126.00</cashEquiMostRecentFiscalYear>
      <cashEquiPriorFiscalYear>0.00</cashEquiPriorFiscalYear>
      <actReceivedMostRecentFiscalYear>0.00</actReceivedMostRecentFiscalYear>
      <actReceivedPriorFiscalYear>0.00</actReceivedPriorFiscalYear>
      <shortTermDebtMostRecentFiscalYear>0.00</shortTermDebtMostRecentFiscalYear>
      <shortTermDebtPriorFiscalYear>0.00</shortTermDebtPriorFiscalYear>
      <longTermDebtMostRecentFiscalYear>0.00</longTermDebtMostRecentFiscalYear>
      <longTermDebtPriorFiscalYear>0.00</longTermDebtPriorFiscalYear>
      <revenueMostRecentFiscalYear>1893.00</revenueMostRecentFiscalYear>
      <revenuePriorFiscalYear>0.00</revenuePriorFiscalYear>
      <costGoodsSoldMostRecentFiscalYear>1893.00</costGoodsSoldMostRecentFiscalYear>
      <costGoodsSoldPriorFiscalYear>0.00</costGoodsSoldPriorFiscalYear>
      <taxPaidMostRecentFiscalYear>0.00</taxPaidMostRecentFiscalYear>
      <taxPaidPriorFiscalYear>0.00</taxPaidPriorFiscalYear>
      <netIncomeMostRecentFiscalYear>0.00</netIncomeMostRecentFiscalYear>
      <netIncomePriorFiscalYear>0.00</netIncomePriorFiscalYear>
      <issueJurisdictionSecuritiesOffering>AL</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>AK</issueJurisdictionSecuritiesOffering>
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      <issueJurisdictionSecuritiesOffering>CA</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>CO</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>CT</issueJurisdictionSecuritiesOffering>
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      <issueJurisdictionSecuritiesOffering>KS</issueJurisdictionSecuritiesOffering>
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      <issueJurisdictionSecuritiesOffering>MD</issueJurisdictionSecuritiesOffering>
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      <issueJurisdictionSecuritiesOffering>MI</issueJurisdictionSecuritiesOffering>
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      <issueJurisdictionSecuritiesOffering>NY</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>NC</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>ND</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>OH</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>OK</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>OR</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>PA</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>PR</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>RI</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>SC</issueJurisdictionSecuritiesOffering>
      <issueJurisdictionSecuritiesOffering>SD</issueJurisdictionSecuritiesOffering>
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      <issueJurisdictionSecuritiesOffering>WA</issueJurisdictionSecuritiesOffering>
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      <issueJurisdictionSecuritiesOffering>WY</issueJurisdictionSecuritiesOffering>
    </annualReportDisclosureRequirements>
    <signatureInfo>
      <issuerSignature>
        <issuer>Lieu Ltd</issuer>
        <issuerSignature>Rebecca Lima</issuerSignature>
        <issuerTitle>Chief Executive Officer</issuerTitle>
      </issuerSignature>
      <signaturePersons>
        <signaturePerson>
          <personSignature>Rebecca Lima</personSignature>
          <personTitle>Chief Executive Officer, Director</personTitle>
          <signatureDate>04-30-2020</signatureDate>
        </signaturePerson>
        <signaturePerson>
          <personSignature>Domonique Sims</personSignature>
          <personTitle>Chief Operating Officer, Director</personTitle>
          <signatureDate>04-30-2020</signatureDate>
        </signaturePerson>
      </signaturePersons>
    </signatureInfo>
  </formData>
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