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                              August 3, 2023

       Leo Li
       Chief Financial Officer
       Burning Rock Biotech Limited
       No. 5, Xingdao Ring Road North
       International Bio Island, Guangzhou, 510005
       People   s Republic of China

                                                        Re: Burning Rock 
Biotech Limited
                                                            Form 20-F for the 
Fiscal Year Ended December 31, 2022
                                                            File No. 001-39316

       Dear Leo Li:

              We have limited our review of your filing to the submission 
and/or disclosures as
       required by Item 16I of Form 20-F and have the following 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 these comments within ten business days by 
providing the requested
       information or advise us as soon as possible when you will respond.

                                                        After reviewing your 
response to these comments, we may have additional comments.

       Form 20-F for the Fiscal Year Ended December 31, 2022

       Item 16I. Disclosure Regarding Foreign Jurisdictions that Prevent 
Inspections, page 135

   1.                                                   We note your statement 
that you reviewed your register of members and public filings
                                                        made by your 
shareholders in connection with your required submission under paragraph
                                                        (a). Please 
supplementally describe any additional materials that were reviewed and tell us
                                                        whether you relied upon 
any legal opinions or third party certifications such as affidavits
                                                        as the basis for your 
submission. In your response, please provide a similarly detailed
                                                        discussion of the 
materials reviewed and legal opinions or third party certifications relied
                                                        upon in connection with 
the required disclosures under paragraphs (b)(2) and (3).
   2.                                                   In order to clarify the 
scope of your review, please supplementally describe the steps you
                                                        have taken to confirm 
that none of the members of your board or the boards of your
                                                        consolidated foreign 
operating entities are officials of the Chinese Communist Party. For
                                                        instance, please tell 
us how the board members    current or prior memberships on, or
                                                        affiliations with, 
committees of the Chinese Communist Party factored into your
                                                        determination. In 
addition, please tell us whether you have relied upon third party
 Leo Li
Burning Rock Biotech Limited
August 3, 2023
Page 2
         certifications such as affidavits as the basis for your disclosure.
3.       We note that your disclosures pursuant to Items 16I(b)(2), (b)(3), and 
(b)(5) are provided
         for    Burning Rock Biotech Limited or the VIE.    We also note that 
your list of subsidiaries
         in Exhibit 8.1 appears to indicate that you have subsidiaries in Hong 
Kong and mainland
         China that are not included in your VIE. Please note that Item 16I(b) 
requires that you
         provide disclosures for yourself and your consolidated foreign 
operating entities,
         including variable interest entities or similar structures.
             With respect to (b)(2), please supplementally clarify the 
jurisdictions in which your
              consolidated foreign operating entities are organized or 
incorporated and provide the
              percentage of your shares or the shares of your consolidated 
operating entities owned
              by governmental entities in each foreign jurisdiction in which 
you have consolidated
              operating entities in your supplemental response.
             With respect to (b)(3) and (b))(5), please provide the required 
information for you
              and all of your consolidated foreign operating entities in your 
supplemental response.
4.       With respect to your disclosure pursuant to Item 16I(b)(5), we note 
that you have included
         language that such disclosure is    to our knowledge.    Please 
supplementally confirm
         without qualification, if true, that your articles and the articles of 
your consolidated
         foreign operating entities do not contain wording from any charter of 
the Chinese
         Communist Party.
        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 Tyler Howes at 202-551-3370 or Jennifer Gowetski at 
202-551-3401 with
any questions.



FirstName LastNameLeo Li                                         Sincerely,
Comapany NameBurning Rock Biotech Limited
                                                                 Division of 
Corporation Finance
August 3, 2023 Page 2                                            Disclosure 
Review Program
FirstName LastName