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                             April 18, 2023

       Huan Liu
       Chief Executive Officer
       Cheetah Net Supply Chain Service Inc.
       6201 Fairview Road, Suite 225
       Charlotte, NC 28210

                                                        Re: Cheetah Net Supply
Chain Service Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed April 7, 2023
                                                            File No. 333-271185

       Dear Huan Liu:

              We have reviewed your registration statement 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 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 S-1 filed April 7, 2023

       Prospectus Summary
       Business Overview
       Our Company, page 2

   1.                                                   Please expand the last
paragraph in this section to explain that net income for 2022
                                                        included $1.3 million
of subsidy income from a business recovery grant program.
 Huan Liu
FirstName
Cheetah NetLastNameHuan    Liu
              Supply Chain Service Inc.
Comapany
April       NameCheetah Net Supply Chain Service Inc.
       18, 2023
April 218, 2023 Page 2
Page
FirstName LastName
Risk Factors
Sales to the PRC market represented approximately 93.1% and 43.9% of our
revenue for the
years ended December 31, 2022 and 2021, page 15

2.       We note that you generate a significant portion of your revenue from
sales to the PRC
         market, i.e., 93.1% in 2022. We also note your disclosure that laws
and regulations in
         China can change and, in some cases, with little advance notice.
Please revise to include a
         separate risk factor discussing the significant regulatory risks
arising from the legal
         system in China, including risks and uncertainties regarding the
enforcement of laws and
         that rules and regulations in China can change quickly with little
advance notice.
         Additionally, please discuss the risks that the Chinese government may
intervene or
         influence your ability to sell products to PRC customers. Please
include enough
         information so that investors can clearly understand the risks
associated with the majority
         of your customers being based out of China.
        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.

       You may contact Abe Friedman at 202-551-8298 or Theresa Brillant at
202-551-3307 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Kate Beukenkamp at 202-551-3861 or Donald Field at 202-551-3680 with
any other
questions.



                                                              Sincerely,

                                                              Division of
Corporation Finance
                                                              Office of Trade &
Services
cc:      Ying Li