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SEC Company Response from Kandi Technologies Group, Inc. (CIK 0001316517) — Aug 2, 2022

Kandi Technologies Group, Inc. (CIK 0001316517)
Date: Aug. 2, 2022 · CIK: 0001316517 · Accession: 0001213900-22-044250

AI Filing Summary & Sentiment

File numbers found in text: 001-33997

Referenced dates: July 19, 2022

Date
August 2, 2022
Author
/s/ Hu Xiaoming
Form
CORRESP
Company
Kandi Technologies Group, Inc. (CIK 0001316517)

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Manufacturing Re: Kandi Technologies Group, Inc. Form 10-K for the Year Ended December 31, 2021 Response dated June 30, 2022 File No. 001-33997

Dear Ms. Angelini,

This letter is being furnished in response to the comment of the staff (the “Staff”) of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”) that was contained in the Staff’s letter dated July 19, 2022 (the “Comment Letter”) to Kandi Technologies Group, Inc. (the “Company” or “Kandi”) regarding Form 10-K for the Year Ended December 31, 2021.

This letter provides the Company’s response to the Staff’s comment contained in the Comment Letter. The text of the Staff’s comment is set forth in bold below, followed by the response of the Company.

Form 10-K for the Year Ended December 31, 2021

General

1. Please file your amended Form 10-K and updated certifications.

Response: In response to the Staff’s comment, the Company is filing the amended Form 10-K and the updated certifications with the Commission concurrently with the submission of this letter.

We thank the Staff for your review of the foregoing and the Amended 10-K. If you have any questions, please do not hesitate to contact the undersigned at hxm@kandigroup.com, or Elizabeth Fei Chen of Pryor Cashman LLP, the outside counsel to the Company, at echen@pryorcashman.com (Tel: 212-326-0199).

Very truly yours,
By:
/s/ Hu Xiaoming

Show Raw Text
CORRESP
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filename1.htm

Kandi Technologies Group, Inc.

Jinhua New Energy Vehicle Town

Jinhua, Zhejiang Province

People’s Republic of China

August 2, 2022

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, N.E

Washington, DC 20549

Attn: Jennifer Angelini

 Re: Kandi Technologies Group, Inc.

 Form 10-K for the Year Ended December 31, 2021

 Response dated June 30, 2022

 File No. 001-33997

Dear Ms. Angelini,

This letter is being furnished
in response to the comment of the staff (the “Staff”) of the Division of Corporation Finance of the Securities and Exchange
Commission (the “Commission”) that was contained in the Staff’s letter dated July 19, 2022 (the “Comment Letter”)
to Kandi Technologies Group, Inc. (the “Company” or “Kandi”) regarding Form 10-K for the Year Ended December 31,
2021.

This letter provides the Company’s
response to the Staff’s comment contained in the Comment Letter. The text of the Staff’s comment is set forth in bold below,
followed by the response of the Company.

Form 10-K for the Year Ended December 31, 2021

General

1. Please file your amended Form 10-K and updated certifications.

Response: In response to the Staff’s comment,
the Company is filing the amended Form 10-K and the updated certifications with the Commission concurrently with the submission of this
letter.

We thank the Staff for your
review of the foregoing and the Amended 10-K. If you have any questions, please do not hesitate to contact the undersigned at hxm@kandigroup.com,
or Elizabeth Fei Chen of Pryor Cashman LLP, the outside counsel to the Company, at echen@pryorcashman.com (Tel: 212-326-0199).

    Very truly yours,

    By:
    /s/ Hu Xiaoming

    Name:
    Hu Xiaoming

    Title:
    Chief Executive Officer

    cc:
    Elizabeth Fei Chen, Esq.