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                              May 3, 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 2. to
Registration Statement on Form S-1
                                                            Filed April 18,
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
February 4, 2022 letter.

       Amendment No. 2 to Registration Statement on Form S-1

       Prospectus Summary, page 1

   1.                                                   We note your disclosure
on page 1 that    [y]our Hong Kong and PRC subsidiaries are not
                                                        required to obtain
permission from the Chinese authorities including the China Securities
                                                        Regulatory Commission,
or CSRC, or Cybersecurity Administration Committee, or CAC,
                                                        to operate or to issue
securities to foreign investors.    Please disclose how you determined
                                                        that such permissions
are not required. If you are relying on the advice of counsel for this
                                                        disclosure, please
disclose the name of such counsel and file their consent. If you did not
                                                        consult counsel for the
disclosed conclusions, please disclose why.
 Zhou Hongxiao
FirstName  LastNameZhou Hongxiao
Longduoduo   Company Limited
Comapany
May  3, 2022NameLongduoduo Company Limited
May 3,
Page 2 2022 Page 2
FirstName LastName
Our Business, page 3

2.       We note your response to our prior comment 4. Please more fully
describe what services
         each of these providers offer under the identified contracts. For
example, please describe
         and explain the following terms and how they fit into your business
model:

                Microwave Therapy;
                Vegetative Nerve Regulation (anterior);
                Meridian-regulating and Consciousness-restoring Iatrotechnics;
                PRP.

         The above is not an exhaustive list. Please fully describe the
services offered by your
         company. In addition, disclose whether these services have received
regulatory approval
         or include risk factor disclosure as appropriate.
Risks Relating to Doing Business in China, page 5

3.       We note your response to prior comment 10 and your inclusion of the
paragraph
         beginning with "The approval of the PRC government may be required for
this
         offering...". Please remove the earlier reference that you are
currently not required to
         obtain approval from Chinese authorities to list on U.S. exchanges, as
that does not appear
         to be certain at this time.
4.       We note the following disclosure on your cover page:

                The PRC government also imposes controls on the conversion of
RMB into foreign
              currencies and the remittance of currencies out of the PRC
through the
              Administrative Regulations of the PRC on Foreign Exchange (the
Foreign Exchange
              Regulations   ), and the Notice of State Administration of
Foreign Exchange on
              Promulgation of the Provisions on Foreign Exchange Control on
Direct Investments
              in China by Foreign Investors promulgated by the SAFE, or the
Notice. Therefore,
              we may experience difficulties in completing the administrative
procedures necessary
              to obtain and remit foreign currency for the payment of dividends
from our profits, if
              any. The Foreign Exchange Regulations will present a barrier to
currency
              transactions between our U.S. parent company and our Chinese
operating subsidiary.
              If we raise funds in the U.S. dollars for the purpose of funding
our operations in
              China, we will be required to obtain SAFE approval of the
conversion of the dollars
              into Renminbi, which could be denied.

         Please revise your summary risk factors to address the risks of
transferring cash into and
         out of China.
5.       Please expand your summary risks in this section to specifically
discuss risks arising from
         the legal system in China, including risks and uncertainties regarding
the enforcement of
         laws. Ensure that your full risk factors also address these risks.
 Zhou Hongxiao
Longduoduo Company Limited
May 3, 2022
Page 3
6.    For each risk summarized in this section, provide a cross reference to
the more detailed,
      specific risk factor disclosure in your Risk Factors section.
       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,
FirstName LastNameZhou Hongxiao
                                                           Division of
Corporation Finance
Comapany NameLongduoduo Company Limited
                                                           Office of Life
Sciences
May 3, 2022 Page 3
cc:       Jenny Chen-Drake, Esq.
FirstName LastName