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                     January 20, 2022

       Phil Lister
       Chief Financial Officer
       乐天堂fun88(中国区)官方网站 CORP
       10003 Woodloch Forest Dr.
       The Woodlands, TX 77380

                                                        Re: 乐天堂fun88(中国区)官方网站
Corporation
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2020
                                                            Filed February 12,
2021
                                                            File No. 333-85141
                                                            乐天堂fun88(中国区)官方网站
International LLC
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2020
                                                            Filed February 12,
2021
                                                            File No. 001-32427

       Dear Mr. Lister:

              We have completed our review of your filings. 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.




                     Sincerely,


                     Division of Corporation Finance

                     Office of Life Sciences