TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo August 30, 2022 Jingyan Wu Chief Financial Officer EZGO Technologies Ltd. Building #A, Floor 2 Changzhou Institute of Dalian University of Technology Science and Education Town Wujin District, Changzhou City Jiangsu, China 213164 Re: EZGO Technologies Ltd. Form 20-F for the Year Ended September 30, 2021 Filed January 27, 2022 Form 20-F/A for the Year Ended September 30, 2021 Filed August 5, 2022 CORRESP filed August 5, 2022 File No. 001-39833 Dear Ms. Wu: We have reviewed your August 5, 2022 response to our comment letter and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our July 28, 2022 letter. Form 20-F/A for the Year Ended September 30, 2021 Part I, page 1 1. We have reviewed your response to prior comment one. Please ensure you conform your disclosures related to your operations in China, in future Exchange Act filings, with comments issued in our review of your current Form F-3, as applicable. Please confirm Jingyan Wu EZGO Technologies Ltd. August 30, 2022 Page 2 your understanding that you will comply with the requisite disclosures in future Exchange Act filings, as applicable, in your response to us. You may contact Jeffrey Gordon at 202-551-3866 or Anne McConnell at 202-551- 3709 with any questions. FirstName LastNameJingyan Wu Sincerely, Comapany NameEZGO Technologies Ltd. Division of Corporation Finance August 30, 2022 Page 2 Office of Manufacturing FirstName LastName