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                      September 6, 2023

       Lisa Tang
       Chief Financial Officer
       Boqii Holding Ltd
       Building 9, No. 388, Shengrong Road
       Pudong New District, Shanghai 201210
       People   s Republic of China

                                                        Re: Boqii Holding Ltd
                                                            Form 20-F for the
Fiscal Year Ended March 31, 2023
                                                            File No. 001-39547

       Dear Lisa Tang:

              We have completed our review of your filing. 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.




                      Sincerely,


                      Division of Corporation Finance

                      Disclosure Review Program
       cc:                                              Li He