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SEC Company Response from TANTECH HOLDINGS LTD (TANH) (CIK 0001588084) (TANH) — Mar 1, 2017

TANTECH HOLDINGS LTD (TANH) (CIK 0001588084)
Date: March 1, 2017 · CIK: 0001588084 · Accession: 0001144204-17-011962

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File numbers found in text: 333-213240

Date
March 1, 2017
Author
Not clearly detected
Form
CORRESP
Company
TANTECH HOLDINGS LTD (TANH) (CIK 0001588084)

Letter

VIA EDGAR Division of Corporation Finance File No. 333-213240 REQUEST FOR ACCELERATION OF EFFECTIVENESS Requested Date: March 5, 2017 Requested Time: 4:30 PM Eastern Time

Dear Mr. Kelly:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Tantech Holdings Ltd. (the “Company”) hereby requests that the above-referenced Registration Statement on Form F-3, as amended (File No. 333-213240 ) (the “Registration Statement”), be declared effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable.

In connection with the acceleration request, the Company hereby acknowledges that:

· should the Securities and Exchange Commission (the “Commission”) or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

· the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

· the company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please direct any questions or comments regarding this acceleration request to our outside counsel, Jiannan Zhang, Ph.D., Landmark Palace, Tower 2 No. Liangmaqiao Road, Beijing 100016, China. +86 13718231232, zhangj0509@yahoo.com.

Very truly yours,
Tantech Holdings Ltd.

Show Raw Text
CORRESP
1
filename1.htm

Tantech
Holding 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

+86 (578) 226-2305

March 1, 2017

VIA EDGAR

Edward Kelly

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 RE: Tantech
Holdings Ltd.

Registration Statement on Form F-3, as amended

File No. 333-213240

REQUEST FOR ACCELERATION OF EFFECTIVENESS

    Requested Date:
    March 5, 2017

    Requested Time:
    4:30 PM Eastern Time

Dear Mr. Kelly:

Pursuant to Rule 461 under the Securities Act of 1933, as amended,
Tantech Holdings Ltd. (the “Company”) hereby requests that the above-referenced Registration Statement
on Form F-3, as amended (File No. 333-213240 ) (the “Registration Statement”), be declared effective
at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable.

In connection with the acceleration request, the Company hereby
acknowledges that:

     ·
    should the Securities and Exchange Commission (the “Commission”) or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

     ·
    the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

     ·
    the company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please direct any questions or comments regarding this acceleration
request to our outside counsel, Jiannan Zhang, Ph.D., Landmark Palace, Tower 2 No. Liangmaqiao Road, Beijing 100016, China. +86
13718231232, zhangj0509@yahoo.com.

    Very truly yours,

    Tantech Holdings Ltd.

    By:
     /s/ Zhengyu Wang

    Name:
     Zhengyu Wang

    Title:
     Chief Executive Officer