United States securities and exchange commission logo February 28, 2024 Dawei Chen Chief Financial 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 Amendment No. 1 to Form 20-F for Fiscal Year Ended March 31, 2023 Filed August 17, 2023 File No. 001-39360 Dear Dawei Chen: We have completed our review of your filing. 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 Trade & Services