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SEC Comment Letter for TANTECH HOLDINGS LTD (TANH) (CIK 0001588084) (TANH) — Dec 15, 2025

TANTECH HOLDINGS LTD (TANH) (CIK 0001588084)
Date: Dec. 15, 2025 · CIK: 0001588084 · Accession: 0000000000-25-011562

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File numbers found in text: 001-36885

Date
December 15, 2025
Author
Zheyuan Liu
Form
UPLOAD
Company
TANTECH HOLDINGS LTD (TANH) (CIK 0001588084)

Letter

December 15, 2025 Zheyuan Liu Chief Executive Officer Tantech Holdings Ltd No. 10 Cen Shan Road, Shuige Industrial Zone Lishui City, Zhejiang Province 323000 People’s Republic of China Re:Tantech Holdings Ltd Form 20-F for Fiscal Year Ended December 31, 2024 File No. 001-36885 Dear Zheyuan Liu: 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 their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services

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December 15, 2025
Zheyuan Liu
Chief Executive Officer
Tantech Holdings Ltd
No. 10 Cen Shan Road, Shuige Industrial Zone
Lishui City, Zhejiang Province 323000
People’s Republic of China
Re:Tantech Holdings Ltd
Form 20-F for Fiscal Year Ended December 31, 2024
File No. 001-36885
Dear Zheyuan Liu:
            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 their disclosures,
notwithstanding any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services