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                          September 6, 2023

       Wangfeng Yan
       Chief Executive Officer
       TANTECH HOLDINGS LTD
       c/o Zhejiang Tantech Bamboo Technology Co., Ltd.
       No. 10 Cen Shan Road, Shuige Industrial Zone
       Lishui City, Zhejiang Province 323000
       People   s Republic of China

                                                        Re: TANTECH HOLDINGS 
LTD
                                                            Registration 
Statement on Form F-3
                                                            Filed August 30, 
2023
                                                            File No. 333-274274

       Dear Wangfeng Yan:

              This is to advise you that we have not reviewed and will not 
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for 
acceleration. 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.

                                                        Please contact Margaret 
Schwartz at 202-551-7153 with any questions.



                                                                                
                          Sincerely,

                                                                                
                          Division of Corporation Finance
                                                                                
                          Office of Industrial Applications and
                                                                                
                          Services
       cc:                                              Anthony W. Basch, Esq.