United States securities and exchange commission logo




                                                                                
                               January 31, 2023

       Bin Zhou
       Chief Executive Officer
       Planet Green Holdings Corp.
       36-10 Union St., 2nd Floor
       Flushing, NY 11345

                                                        Re: Planet Green 
Holdings Corp.
                                                            Amendment No. 5 to 
Registration Statement on Form S-3
                                                            Filed January 25, 
2023
                                                            File No. 333-259611

       Dear Bin Zhou:

             We have reviewed your amended registration statement and have the 
following
       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 amending your registration 
statement and providing the
       requested information. 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 any amendment to your registration statement and 
the information you
       provide in response to these comments, we may have additional comments.

       Form S-3/A filed January 25, 2023

       General

   1.                                                   Please note that we 
will not be in a position to accelerate effectiveness of the registration
                                                        statement until you 
resolve the outstanding SEC comments on your Form 10-K for the
                                                        year ended December 31, 
2021.
 Bin Zhou
FirstName  LastNameBin  Zhou
Planet Green Holdings Corp.
Comapany
January 31,NamePlanet
            2023       Green Holdings Corp.
January
Page 2 31, 2023 Page 2
FirstName LastName
       Please contact Jennifer Angelini at 202-551-3047 or Jay Ingram at 
202-551-3397 with
any questions.



                                                         Sincerely,

                                                         Division of 
Corporation Finance
                                                         Office of 
Manufacturing
cc:      Steven Glauberman