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                               September 14, 2023

       Houqi Zhang
       Chief Executive Officer
       Autozi Internet Technology (Global) Ltd.
       Block A, Building No. 16
       Yonyou Software Park, No. 68 Beiqing Road
       Haidian District, Beijing, China

                                                        Re: Autozi Internet
Technology (Global) Ltd.
                                                            Amendment No. 1 to
Registration Statement on Form F-1
                                                            Filed August 21,
2023
                                                            File No. 333-273166

       Dear Houqi Zhang:

             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 July
24, 2023 letter.

       Amendment No. 1 to Registration Statement on Form F-1 filed August 21,
2023

       Capitalization, page 89

   1.                                                   Please disclose in the
table the number of shares for each of the Class A and Class B
                                                        shares outstanding for
each column presented. State the source of any incremental
                                                        number of shares (i.e.,
newly issued, converted, exchanged, etc.).
   2.                                                   Note (1) to the table
appears to refer to additional issuance of shares to occur. Please
                                                        ensure the table
clearly reflects all share and monetary amounts associated with these
                                                        issuances.
Additionally, ensure the table reflects the effects of all share issuances,
warrant
                                                        issuances and
exercises, and equity investments, occurring subsequent to March 31, 2023
 Houqi Zhang
FirstName  LastNameHouqi    Zhang Ltd.
Autozi Internet Technology (Global)
Comapany 14,
September  NameAutozi
               2023     Internet Technology (Global) Ltd.
September
Page 2     14, 2023 Page 2
FirstName LastName
         disclosed in the filing (e.g., page 211, F-70, II-1 to 3) so investors
may fully understand
         your equity structure existing as of the date of the offering. If
useful, consider adding
         another column to reflect the activity subsequent to March 31, 2023.
3.       It appears footnote (2) to the table is the first instance discussed
regarding the automatic
         conversion of all of the redeemable principal interests. Please
provide more details about
         this conversion, including terms of the conversion and any
consideration and/or rights
         given to the redeemable principal interest holders in the conversion.
Dilution, page 91

4.       Please disclose how the 53,740,600 pro forma as adjusted number of
ordinary shares
         shown on page 92 is determined
General

5.       We note the changes you made to your disclosure including on the cover
page and in the
         summary and risk factor sections relating to legal and operational
risks associated with
         operating in China and PRC regulations. It is unclear to us that there
have been changes in
         the regulatory environment in the PRC since the amendment that was
filed on July 7,
         2023, warranting revised disclosure to mitigate the challenges you
face and related
         disclosures. The Sample Letters to China-Based Companies sought
specific disclosure
         relating to the risk that the PRC government may intervene in or
influence your operations
         at any time, or may exert control over operations of your business,
which could result in a
         material change in your operations and/or the value of the securities
you are registering
         for sale. We remind you that, pursuant to federal securities rules,
the term    control
         (including the terms    controlling,       controlled by,    and
under common control with   ) as
         defined in Securities Act Rule 405 means    the possession, direct or
indirect, of the power
         to direct or cause the direction of the management and policies of a
person, whether
         through the ownership of voting securities, by contract, or otherwise.
   The Sample Letters
         also sought specific disclosures relating to uncertainties regarding
the enforcement of laws
         and that the rules and regulations in China can change quickly with
little advance notice.
         We do not believe that your revised disclosures and removal of
references to the PRC
         government   s control, influence and interference, as well as
uncertainties with respect to
         the PRC legal system, convey the same risk. Please restore your
disclosures in these areas
         to the disclosures as they existed in the registration statement as of
July 7, 2023.
6.       We note your disclosure that you "have been in the process of filing
with the CSRC in
         connection with this offering and our listing on the Nasdaq Global
Market." Please revise
         to disclose the current status of your filing and review with the
CSRC.
 Houqi Zhang
Autozi Internet Technology (Global) Ltd.
September 14, 2023
Page 3

       You may contact Keira Nakada at 202-551-3659 or Doug Jones at
202-551-3309 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Jennie Beysolow at 202-551-8108 or Lilyanna Peyser at 202-551-3222 with
any other
questions.



                                                        Sincerely,
FirstName LastNameHouqi Zhang
                                                      Division of Corporation
Finance
Comapany NameAutozi Internet Technology (Global) Ltd.
                                                      Office of Trade &
Services
September 14, 2023 Page 3
cc:       Yang Ge, Esq.
FirstName LastName