United States securities and exchange commission logo February 23, 2021 Xiaofeng Gao Chief Executive Officer Skillful Craftsman Education Technology Ltd Floor 4, Building 1, No. 311, Yanxin Road Huishan District, Wuxi Jiangsu Province, PRC 214000 Re: Skillful Craftsman Education Technology Ltd Form 20-F for the Fiscal Year Ended March 31, 2020 Filed August 17, 2020 File No. 001-39360 Dear Mr. Gao: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. In our comment, 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. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to the comment, we may have additional comments. Form 20-F for the Fiscal Year Ended March 31, 2020 Note 7. Intangible assets, net, page 20 1. Please disclose the estimated aggregate amortization expense of intangible assets for each of the five succeeding fiscal years. Refer to ASC 350-30-50-2(a)(3). Xiaofeng Gao FirstName LastNameXiaofeng Gao Skillful Craftsman Education Technology Ltd Comapany23, February NameSkillful 2021 Craftsman Education Technology Ltd February Page 2 23, 2021 Page 2 FirstName LastName In closing, 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. You may contact Robert Shapiro at (202) 551-3273 or Lyn Shenk at (202) 551-3380 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Richard Anslow, Ellenoff, Grossman & Schole LLP