April 23, 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. 2 to Draft Registration Statement on Form F-1
           Submitted April 10, 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. 2 to Draft Registration Statement on Form F-1 submitted April 10,


1.     Please ensure that the opinion of your PRC counsel includes discussion
of the new PRC
       Foreign Investment Law that took effect on January 1, 2020 and the
extent that it may be
       applicable to and have material effects on any of your PRC businesses.
       disclosure, as necessary, under the risk factors and regulations
sections of the filing.
2.     Please revise the annex of the opinion to present the names in English
or revise the body
       of the opinion to explicitly name, in English, each of the entities
referenced. You may
 Dong Hu
Ebang International Holdings Inc.
April 23, 2020
Page 2
      also revise your opinion to qualify the extent that the referenced annex
includes all of your
      PRC entities.

       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.

FirstName LastNameDong Hu
                                                            Division of
Corporation Finance
Comapany NameEbang International Holdings Inc.
                                                            Office of
April 23, 2020 Page 2
cc:       Weiheng Chen, Esq.
FirstName LastName