United States securities and exchange commission logo




                                                                                
                               May 15, 2023

       Jia Liu
       Chief Financial Officer
       Recon Technology, Ltd
       Room 601, Shui   an South Street
       Chaoyang District, Beijing, 100012
       People   s Republic of China

                                                        Re: Recon Technology, 
Ltd
                                                            Registration 
Statement on Form F-1
                                                            Filed May 1, 2023
                                                            File No. 333-271547

       Dear Jia Liu:

              We have limited our review of your registration statement to 
those issues we have
       addressed in our 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.

       Registration Statement on Form F-1 filed May 1, 2023

       General

   1.                                                   We note your cover page 
disclosure indicating that the CSRC recently published Trial
                                                        Measures that impose 
certain filing requirements for direct and indirect overseas listings
                                                        and offerings. Please 
disclose how, if at all, the Trial Measures apply to this transaction,
                                                        whether you and 
relevant parties to this transaction have complied with your obligations
                                                        under the Trial 
Measures, and the risks to investors of noncompliance.
 Jia Liu
FirstName  LastNameJia
Recon Technology, Ltd Liu
Comapany
May        NameRecon Technology, Ltd
     15, 2023
May 15,
Page  2 2023 Page 2
FirstName LastName
        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please 
allow adequate
time for us to review any amendment prior to the requested effective date of 
the registration
statement.

       Please contact Liz Packebusch, Staff Attorney, at (202) 551-8749 or 
Kevin Dougherty,
Staff Attorney, at (202) 551-3271 with any questions.



                                                           Sincerely,

                                                           Division of 
Corporation Finance
                                                           Office of Energy & 
Transportation
cc:      Anthony W. Basch