[TD Holdings, Inc. Room 104, No. 33 Section D, No. 6 Middle Xierqi Road, Haidian District, Beijing, China VIA EDGAR July 31, 2020 Division of Corporation Finance Office of Finance 100 F Street, N.E. Mail Stop 4631 Attn: Donald Field Re: TD Holdings, Inc. Filed July 8, 2020 File No. 333-239757 Dear Mr]