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                              September 28, 2020

       Zhiweu Xu
       Chief Executive Officer
       Jowell Global Ltd.
       2nd Floor, No. 285 Jiangpu Road
       Yangpu District, Shanghai
       China 200082

                                                        Re: Jowell Global Ltd.
                                                            Amendment No. 1 to
Draft Registration Statement on Form F-1
                                                            Submitted 11, 2020
                                                            CIK No. 0001805594

       Dear Mr. Xu:

             We have reviewed your amended 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 September 11, 2020

       Management's Discussion and Analysis of Financial Condition and Results
of Operations
       Results of Operations For the Six Months Ended June 30, 2020 and 2019,
page 61

   1.                                                   We note your disclosure
throughout the filing that the sales of disinfectants and sanitizers
                                                        has increased your
revenues in the first two quarters of 2020. On page 62, you disclose
                                                        that the increase in
quantity of health and nutritional supplement products sold was a main
                                                        factor to the increase
in revenue. On page 63, you disclose that the increase in quantity of
                                                        cosmetic disinfectant
products and health and nutritional disinfectant products sold was a
                                                        main contributor to the
increase in cost of sales. However, no quantification is provided.
                                                        Please revise to
quantify the impact on quantity, revenue and cost of sales for each
 Zhiweu Xu
Jowell Global Ltd.
September 28, 2020
Page 2
         product category. Please also disclose how you allocate disinfectant
products to each
         product category. Finally, consider adding similar quantification in
your COVID-19
         disclosures elsewhere in the filing or referencing your discussion of
results of operations.
2.       Reference is made to your discussion of the changes in cost of sales
for each product
         category on page 63. You attribute the difference to a change in both
unit cost and
         quantity sold. Please revise to quantify the amount of each.
Business, page 86

3.       We note your response to prior comment 13. On pages 91 and 94, please
include the
         clarifications contained in your response in appropriate places in
your filing. In addtion,
         please consider including GMV for the referneced time periods from
sources other than
         your mobile platform for purposes of providing investors with clear,
complete and
         comparative disclosure.
        You may contact Tatanisha Meadows at 202-551-3322 or Adam Phippen at
202-551-
3336 if you have questions regarding comments on the financial statements and
related
matters. Please contact Scott Anderegg at 202-551-3342 or Lilyanna Peyser at
202-551-3336
with any other questions.



FirstName LastNameZhiweu Xu                                    Sincerely,
Comapany NameJowell Global Ltd.
                                                               Division of
Corporation Finance
September 28, 2020 Page 2                                      Office of Trade
& Services
FirstName LastName