TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo January 21, 2021 Yongwei Hu Chairman and Chief Executive Officer Bon Natural Life Ltd C601 Gazelle Valley No. 69 Jinye Road Xi'an Hi-Tech Zone Xi'an China Re: Bon Natural Life Ltd Amendment No. 1 to Registration Statement on Form F-1 Filed January 7, 2021 File No. 333-251182 Dear Mr. Hu: We have reviewed your amended 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 amending your registration statement and providing the requested information. 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 any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our December 30, 2020 letter. Registration Statement on Form F-1 filed January 7, 2021 Compensation, page 96 1. Please update your compensation disclosure to reflect compensation paid during the fiscal year ended September 30, 2020. Refer to Item 6.B. of Form 20-F. General 2. Please update the financial statements included in the filing, in accordance with Item 8 of Form 20-F. You may contact Christine Torney at 202-551-3652 or Daniel Gordon at 202-551-3486 if Yongwei Hu Bon Natural Life Ltd January 21, 2021 Page 2 you have questions regarding comments on the financial statements and related matters. Please contact Deanna Virginio at 202-551-4530 or Suzanne Hayes at 202-551-3675 with any other questions. Sincerely, FirstName LastNameYongwei Hu Division of Corporation Finance Comapany NameBon Natural Life Ltd Office of Life Sciences January 21, 2021 Page 2 cc: Joe Laxague, Esq. FirstName LastName