GREEN GIANT INC.

Xinghan Road, 19th Floor, Hanzhong City

Shaanxi Province, PRC 723000

+(86) 091-62622612

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

April 28, 2023

Re:	Green Giant Inc.
	Registration Statement on Form S-3
	Initially Filed on March 15, 2023
	File No. 333-270324

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Green Giant Inc. (the “Registrant”) hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 9:30 a.m. ET on Tuesday, May 2, 2023, or as soon as thereafter practicable.

Please note that we acknowledge the following:

● should the U.S. Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

● the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

● the Registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Sincerely,
By:	/s/ Yuhuai Luo
Name:	Yuhuai Luo
Title:	Chief Executive Officer

cc: Joan Wu, Esq. Hunter Taubman Fischer & Li LLC