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Ucommune International Ltd

88 Wu Wei Road, Building 12, 4th Floor

Putuo District, Shanghai, 200383

People’s Republic of China

November 6, 2020

VIA EDGAR & TELECOPY
Cara Wirth
Division of Corporation Finance

Office of Trade & Services
U.S. Securities & Exchange Commission

100 F Street, NE

Washington, D.C. 20549

RE:

Ucommune International Ltd (the “Company”)
Registration Statement on Form S-4
(File No. 333-248191) (the “Registration Statement”)

Dear Ms. Wirth:

The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that such Registration Statement will become effective as of 4:00 p.m. Eastern time, on November 5, 2020, or as soon thereafter as practicable.

The Company hereby acknowledges that:

Should the Securities and Exchange Commission (the “Commission”) or the Staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

The action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

The Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

[Signature page follows]

	Very truly yours,

	UCOMMUNE INTERNATIONAL LTD

	By:	/s/ Sean (Xiaocheng) Peng
	Name: Title:	Sean (Xiaocheng) Peng Chief Executive Officer