United States securities and exchange commission logo

                           June 3, 2020

       Yusheng Han
       Director and Chief Executive Officer
       Burning Rock Biotech Ltd
       601, 6/F, Building 3, Standard Industrial Unit 2
       No. 7, Luoxuan 4th Road
       International Bio Island, Guangzhou, 510005
       Peoples Republic of China

                                                        Re: Burning Rock
Biotech Ltd
Statement on Form F-1
                                                            Filed May 22, 2020
                                                            File No. 333-238596

       Dear Mr. Han:

                                                        We have reviewed your
registration statement and have the following comment.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comment applies to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your

              After reviewing any amendment to your registration statement and
the information you
       provide in response to this comment, we may have additional comments.

       Registration Statement on Form F-1 filed on May 22, 2020

       Index to the Consolidated Financial Statements
       Consolidated Balance Sheet, page F-4

   1.                                                   Please revise to remove
your pro forma shareholders' equity as of December 31, 2019.
                                                        Refer to Rule
11-02(c)(1) of Regulation S-X and Item 4(b) of Form F-1.
               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.
 Yusheng Han
Burning Rock Biotech Ltd
June 3, 2020
Page 2

       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

       You may contact Tara Harkins at 202-551-3639 or Kevin Kuhar at
202-551-3662 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Jeffrey Gabor at 202-551-2544 or Christine Westbrook at 202-551-5019
with any other

FirstName LastNameYusheng Han
                                                           Division of
Corporation Finance
Comapany NameBurning Rock Biotech Ltd
                                                           Office of Life
June 3, 2020 Page 2
cc:       Shuang Zhao, Esq.
FirstName LastName