SEC Comment Letter for TANTECH HOLDINGS LTD (TANH) (CIK 0001588084) (TANH) — Dec 23, 2016
TANTECH HOLDINGS LTD (TANH) (CIK 0001588084)
Date: Dec. 23, 2016 · CIK: 0001588084 · Accession: 0000000000-16-106423
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File numbers found in text: 001-36885
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December 23 , 2016 Mail Stop 4631 Via Email Mr. Zhengyu Wang Chairman and Chief Executive Officer Tantech Holdings Ltd. No. 10 Cen Shan Road, Shuige Industrial Zone Lishui City, Zhejiang Province People’s Republic of China Re: Tantech Holdings Ltd. Form 20 -F for F iscal Year Ended December 31 , 2015 Filed April 29 , 2016 File No. 001-36885 Dear Mr. Wang : 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 the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff . Sincerely, /s/ Terence O ’Brien Terence O’Brien Accounting Branch Chief Office of Manufacturin g and Construction