April 1, 2020

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

       Re: Ebang International Holdings Inc.
           Amendment No. 1 to Draft Registration Statement on Form F-1
           Submitted March 20, 2020
           CIK No. 0001799290

Dear Mr. Hu:

      We have reviewed your amended draft registration statement and have the
comments. In some of our comments, we may ask you to provide us with
information so we
may better understand your disclosure.

       Please respond to this letter by providing the requested information and
either submitting
an amended draft registration statement or publicly filing your registration
statement on
EDGAR. If you do not believe our comments apply to your facts and circumstances
or do not
believe an amendment is appropriate, please tell us why in your response.

      After reviewing the information you provide in response to these comments
and your
amended draft registration statement or filed registration statement, we may
have additional

Amendment No. 1 to Draft Registration Statement on Form F-1 submitted March 20,

Risk Factors, page 12

1.     Please explain how, with your multi-class structure with different
voting rights, you will
       determine whether more than 50 percent of your outstanding voting
securities are owned
       of record by U.S. residents for purposes of satisfying the foreign
private issuer definition.
       Please refer to Securities Act Rule 405, Exchange Act Rule 3b-4 and
Securities Act Rules
       Compliance and Disclosure Interpretation 203.17.
 Dong Hu
FirstName LastNameDong HuInc.
Ebang International Holdings
Comapany NameEbang International Holdings Inc.
April 1, 2020
April 2 2020 Page 2
Page 1,
FirstName LastName
Related Party Transactions, page 142

2.       We note the disclosure in this section regarding the amount due to
Zhejiang Wansi as of
         September 30, 2019. Please update the disclosure. For guidance, see
Item 7(B) of Form
       You may contact Charles Eastman, Staff Accountant, at 202-551-3794 or
Claire Erlanger,
Senior Accountant, at 202-551-3301 if you have questions regarding comments on
the financial
statements and related matters. Please contact Thomas Jones, Staff Attorney, at
202-551-3602 or
Asia Timmons-Pierce, Special Counsel, at 202-551-3754 with any other questions.


                                                             Division of
Corporation Finance
                                                             Office of
cc:      Weiheng Chen, Esq.