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                              February 4, 2022

       Zhou Hongxiao
       Chief Executive Officer
       Longduoduo Company Limited
       419, Floor 4, Comprehensive Building,
       Second Light Hospital, Ordos Street,
       Yuquan District, Hohhot,
       Inner Mongolia, China

                                                        Re: Longduoduo Company
Limited
                                                            Amendment No 1. to
Registration Statement on Form S-1
                                                            Filed January 21,
2022
                                                            File No. 333-260951

       Dear Mr. Hongxiao:

             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 7, 2021 letter.

       Amendment No. 1 to Registration Statement on Form S-1 filed January 21,
2022

       Cover Page

   1.                                                   We note your revised
disclosure in the fourth paragraph of your cover page regarding your
                                                        current corporate
structure. Please further revise your disclosure to acknowledge that
                                                        Chinese regulatory
authorities could disallow this structure, which would likely result in a
                                                        material change in your
operations and/or a material change in the value of your common
                                                        stock, including that
it could cause the value of your common stock to significantly
                                                        decline or become
worthless.
 Zhou Hongxiao
FirstName LastNameZhou Hongxiao
Longduoduo  Company Limited
Comapany4,NameLongduoduo
February   2022           Company Limited
February
Page 2 4, 2022 Page 2
FirstName LastName
2.       We note your revised disclosure in response to prior comment 1. Please
further revise
         to disclose whether your auditor is subject to the determinations
announced by the
         PCAOB on December 16, 2021 and whether and how the Holding Foreign
Companies
         Accountable Act and related regulations will affect your company.
3.       Provide a clear description of how cash is transferred through your
organization. Quantify
         any cash flows and transfers of other assets by type that have
occurred between the
         holding company and its subsidiaries, and direction of transfer.
Quantify any dividends or
         distributions that a subsidiary has made to the holding company, which
entity made such
         transfer, and their tax consequences. Similarly quantify dividends or
distributions made to
         U.S. investors, the source, and their tax consequences, if any.
Describe any restrictions or
         limitations on foreign exchange and your ability to transfer cash
between entities, across
         borders, and to U.S. investors. For example, please discuss how, if at
all, the policies and
         approval processes of China's State Administration of Foreign Exchange
may restrict your
         ability to transfer cash across borders. State whether any transfers,
dividends or
         distributions have been made to date.
Our Business, page 3

4.       We note your revised disclosure in response to prior comment 8. Please
further revise to
         provide a description of each of the third-party healthcare service
providers, what services
         each of these providers offer under the identified contracts, how you
will assess each
         provider and how you will choose future providers.
5.       Please file the agreements described in the last two bullet points of
the second paragraph
         of this section as exhibits to your registration statement or tell us
why those agreement
         would not be required to be filed.
Risks Relating to Doing Business in China, page 5

6.       We note from your revised disclosure in the second bullet point of
this section that you are
         a holding company with operations conducted through your wholly-owned
subsidiaries
         based in Hong Kong and Singapore. Please revise to expand this bullet
point to address
         your subsidiaries inside China. Please also include disclosure about
your subsidiaries
         based in Singapore, and include those subsidiaries in your
organizational chart, or revise
         your disclosure as appropriate.
7.       We note your revised disclosure in response to prior comment 5. Please
tell us if the
         PCAOB has been or is currently unable to inspect your auditor and, if
so, please revise
         your disclosure to make that clear. Please also disclose whether your
auditor is subject to
         the determinations announced by the PCAOB on December 16, 2021.
8.       We note the disclosure in your fourth bullet point in this section
which appears to be in
         response to prior comment 10. Please ensure that you have included a
separate risk factor
         that addresses these risks, and clarify your reference in this bullet
point to "Risk Factors-
         We face the risk that changes in the policies," as we do not see a
risk factor with that
 Zhou Hongxiao
FirstName LastNameZhou Hongxiao
Longduoduo  Company Limited
Comapany4,NameLongduoduo
February   2022           Company Limited
February
Page 3 4, 2022 Page 3
FirstName LastName
         heading in your current filing.
9.       Please disclose the issuance in December 2021 by the China Securities
Regulatory
         Commission of the Provisions of the State Council on the
Administration of Overseas
         Securities Offering and Listing by Domestic Companies (Draft for
Comments) and the
         Administrative Measures for the Filing of Overseas Securities Offering
and Listing by
         Domestic Companies (Draft for Comments) and disclose the impact that
these drafts may
         have on your business operations and on your offering, and add related
risk factor
         disclosure, or advise us why such disclosure would not be appropriate.
Risk Relating to Our Common Stock and This Offering, page 6

10.      We note your revised disclosure in response to prior comments 6 and 7.
Please disclose in
         greater detail why you believe you are not required to seek
permissions from the Chinese
         authorities to operate and to issue your common stock to foreign
investors. Please also
         disclose that if the Chinese authorities disagree with you, you may
have to seek their
         permissions which could impact your offering or operations.
11.      We note your disclosure that your common stock has a "limited public
trading market."
         Please revise so that this disclosure reconciles to your disclosure on
your cover page
         that there has never been any public market for your common stock.
The recent joint statement by the SEC and PCAOB and the Holding Foreign
Companies
Accountable Act..., page 16

12.      We note your revised disclosure in response to prior comment 13. Where
you have
         indicated that the U.S. Senate passed the Accelerating Holding Foreign
Companies
         Accountable Act, which, if enacted, would amend the HFCA Act and
require the SEC to
         prohibit an issuer   s securities from trading on any U.S. stock
exchanges if its auditor is not
         subject to PCAOB inspections for two consecutive years instead of
three, as requested by
         our prior comment, please further revise to indicate that this would
reduce the time period
         before your securities may be prohibited from trading or delisted.
Please also update your
         disclosure to reflect that the Commission adopted rules to implement
the HFCAA and
         that, pursuant to the HFCAA, the PCAOB has issued its report notifying
the Commission
         of its determination that it is unable to inspect or investigate
completely accounting firms
         headquartered in mainland China or Hong Kong.
Risk Factors
We may become subject to a variety of laws and regulations in the PRC regarding
privacy, data
security, cybersecurity..., page 18

13.      We note your revised disclosure in response to prior comment 11.
Please further revise
         your disclosure to:
             disclose to what extent you believe you are in compliance with the
Cyber Security
             Law described in the fourth paragraph of this risk factor;
             disclose whether you believe you are an "operator of critical
information
 Zhou Hongxiao
Longduoduo Company Limited
February 4, 2022
Page 4
              infrastructure," or a "data processor" carrying out data
processing activities that affect
              or may affect national security, and whether you would be subject
to a cybersecurity
              review, and disclose the basis for your beliefs in these regards;
and
                disclose to what extent you believe that you are compliant with
the PRC Data
              Security Law that came into effect on September 1, 2021 and how
that law impacts
              your business and offering.
Business of the Company, page 29

14.      We note your revised disclosure in response to prior comment 15.
Please provide a more
         detailed description of your business of preventative healthcare. For
example, please
         discuss which tests the company performs and any other specific
details about your
         operations that would be material in order for an investor to
understand your business
         operations.
Financial Statements
Interim Financial Statements for Fiscal Quarter Ended September 30, 2021
Statements of Changes in Deficit, page F-20

15.      You disclose that, during the quarter ended September 30, 2021, you
issued shares for
         stock-based compensation, furniture, a lease, and cash. Please tell us
why your common
         stock balance did not change from June 30, 2021 to September 30, 2021
and revise as
         necessary. If shares were issued, please revise your earnings per
share for the quarter
         ended September 30, 2021, as necessary. If shares were not issued in
these transactions,
         please revise the line item descriptions on the Statements of
Stockholders' Equity and
         clarify the accounting treatment in the notes to the financial
statements.
Signatures, page II-5

16.    We note your revisions in response to prior comment 22. Although we note
you have
       identified who is signing in their capacity as your principal executive
officer and your
       principal financial officer, as requested by our prior comment, please
revise your signature
FirstName LastNameZhou Hongxiao
       page to also include the signature of your controller or principal
accounting officer. To
Comapany    NameLongduoduo
       the extent               Company
                  that any person           Limited
                                   is signing in more than one capacity,
indicate each capacity in
       which
February      suchPage
          4, 2022   person
                        4 is signing. Refer to Instructions 1 and 2 to
Signatures on Form S-1.
FirstName LastName
 Zhou Hongxiao
FirstName LastNameZhou Hongxiao
Longduoduo  Company Limited
Comapany4,NameLongduoduo
February   2022           Company Limited
February
Page 5 4, 2022 Page 5
FirstName LastName
       You may contact Tracie Mariner at (202) 551-3744 or Mary Mast at (202)
551-3613 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Gary Guttenberg at (202) 551-6477 or Tim Buchmiller at (202) 551-3635
with any other
questions.



                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Life
Sciences
cc:      Jenny Chen-Drake, Esq.