GOLDEN BULL LIMITED

136-20 38th Avenue, Suite 9A-2

Flushing, New York 11354

   

January 8, 2020

 

VIA EDGAR CORRESPONDENCE

 

Division of Corporate Finance

Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Attention: John Spitz

 

Re:Golden Bull Limited

Commission File No. 001-38421

 

Ladies and Gentlemen:

 

Please be advised that the law firm of Davidoff Hutcher & Citron LLP has been engaged as outside securities counsel to Golden Bull Limited. Such firm is authorized to review all correspondence from the Securities and Exchange Commission on behalf of Golden Bull Limited.

 

  Very truly yours,
     
  GOLDEN BULL LIMITED
     
  By: /s/ Erke Huang                         
    Erke Huang, CFO

 

cc:Davidoff Hutcher & Citron LLP