United States securities and exchange commission logo July 21, 2022 Dong Hu Chief Executive Officer and Chief Financial Officer Ebang International Holdings Inc. Building 7, No. 5 Nangonghe Road, Linping Street Yuhang District, Hangzhou, Zhejiang, 311100 People's Republic of China Re: Ebang International Holdings Inc. Form 20-F for the Year Ended December 31, 2021 File No. 001-39337 Dear Mr. Hu: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Manufacturing