United States securities and exchange commission logo

                      August 22, 2023

       Min Luo
       Chief Executive Officer
       Qudian Inc.
       Tower A, AVIC Zijin Plaza
       Siming District, Xiamen
       Fujian Province 361000,
       People   s Republic of China

                                                        Re: Qudian Inc.
                                                            Form 20-F for the
Fiscal Year Ended December 31, 2022
                                                            File No. 001-38230

       Dear Min Luo:

              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.


                      Division of Corporation Finance

                      Disclosure Review Program
       cc:                                              Yi Gao