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                             February 3, 2021

       Dong Hu
       Chairman and Chief Executive Officer
       Ebang International Holdings Inc.
       26-27/F, Building 3, Xinbei Qianjiang International Building
       Qianjiang Economic and Technological Development Zone
       Yuhang District, Hangzhou, Zhejiang, 311100
       People   s Republic of China

                                                        Re: Ebang International
Holdings Inc.
                                                            Draft Registration
Statement on Form F-1
                                                            Submitted January
29, 2021
                                                            CIK 0001799290

       Dear Mr. Hu:

                                                        This is to advise you
that we do not intend to review your registration statement.

               We request that you publicly file your registration statement no
later than 48 hours prior
       to the requested effective date and time. 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 Beverly
Singleton at (202) 551-3328 with any questions.


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