United States securities and exchange commission logo
August 30, 2022
Jingyan Wu
Chief Financial Officer
EZGO Technologies Ltd.
Building #A, Floor 2
Changzhou Institute of Dalian University of Technology
Science and Education Town
Wujin District, Changzhou City
Jiangsu, China 213164
Re: EZGO Technologies
Ltd.
Form 20-F for the
Year Ended September 30, 2021
Filed January 27,
2022
Form 20-F/A for the
Year Ended September 30, 2021
Filed August 5,
2022
CORRESP filed
August 5, 2022
File No. 001-39833
Dear Ms. Wu:
We have reviewed your August 5, 2022 response to our comment
letter and have the
following comment. In our comment, we may ask you to provide us with
information so we may
better understand your disclosure.
Please respond to this comment within ten business days by
providing the requested
information or advise us as soon as possible when you will respond. If
you do not believe our
comment applies to your facts and circumstances, please tell us why in
your response.
After reviewing your response to this comment, we may have
additional
comments. Unless we note otherwise, our references to prior comments are
to comments in our
July 28, 2022 letter.
Form 20-F/A for the Year Ended September 30, 2021
Part I, page 1
1. We have reviewed your
response to prior comment one. Please ensure you conform your
disclosures related to
your operations in China, in future Exchange Act filings, with
comments issued in our
review of your current Form F-3, as applicable. Please confirm
Jingyan Wu
EZGO Technologies Ltd.
August 30, 2022
Page 2
your understanding that you will comply with the requisite disclosures
in future Exchange
Act filings, as applicable, in your response to us.
You may contact Jeffrey Gordon at 202-551-3866 or Anne McConnell at
202-551-
3709 with any questions.
FirstName LastNameJingyan Wu Sincerely,
Comapany NameEZGO Technologies Ltd.
Division of
Corporation Finance
August 30, 2022 Page 2 Office of
Manufacturing
FirstName LastName