United States securities and exchange commission logo March 8, 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. Registration Statement on Form F-1 Filed March 2, 2021 File No. 333-253784 Dear Mr. Hu: This is to advise you that we have not reviewed and will not review your registration statement. 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 Eiko Yaoita Pyles at 202-551-3587 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing