March 27, 2020

Tie Li
Director and Chief Financial Officer
Leading Ideal Inc.
8th Floor, Block D, Building 8,
4th District of Wangjing East Garden,
Chaoyang District, Beijing 100102
People's Republic of China

       Re: Leading Ideal Inc.
           Amendment No. 2 to Draft Registration Statement on Form F-1
           Filed March 13, 2020
           CIK No. 0001791706

Dear Mr. Li:

      We have reviewed your amended draft registration statement and have the
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 providing the requested information and
either submitting
an amended draft registration statement or publicly filing your registration
statement on
EDGAR. 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 the information you provide in response to these comments
and your
amended draft registration statement or filed registration statement, we may
have additional

Draft Registration Statement on Form F-1 Filed on March 13, 2020

21. Convertible Redeemable Preferred Shares and Warrants
Accounting for Preferred Shares, page F-52

1.     We note your response to comment one in our letter dated January 31,
2020. Please also
       remove the references to the "independent valuation firm" and
"independent valuation
       advice" from pages 95, 96 and F-31.

       You may contact Ernest Greene, Staff Accountant at (202) 551-3733 or
Kevin Stertzel,
Staff Accountant at (202) 551-3723 if you have questions regarding comments on
the financial
 Tie Li
Leading Ideal Inc.
March 27, 2020
Page 2

statements and related matters. Please contact Sherry Haywood, Staff Attorney
at (202) 551-
3345 or Asia Timmons-Pierce, Staff Attorney at (202) 551-3754 with any other

FirstName LastNameTie Li
                                                          Division of
Corporation Finance
Comapany NameLeading Ideal Inc.
                                                          Office of
March 27, 2020 Page 2
cc:       Z. Julie Gao
FirstName LastName