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                          May 11, 2023

       Xi Wen
       Chief Executive Officer
       Senmiao Technology Ltd
       16F, Shihao Square, Middle Jiannan Blvd.
       High-Tech Zone, Chengdu
       Sichuan, People   s Republic of China

                                                        Re: Senmiao Technology 
Ltd
                                                            Registration 
Statement on Form S-1
                                                            Filed May 5, 2023
                                                            File No. 333-271689

       Dear Xi Wen:

              This is to advise you that we have not reviewed and will not 
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for 
acceleration. We remind you
       that the company and its management are responsible for the accuracy and 
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of 
action by the staff.

                                                        Please contact Taylor 
Beech at 202-551-4515 with any questions.



                                                                                
                          Sincerely,

                                                                                
                          Division of Corporation Finance
                                                                                
                          Office of Trade & Services
       cc:                                              Elizabeth F. Chen, Esq.