TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo May 20, 2022 Jennifer Zhan Chief Executive Officer Shineco, Inc. Room 3310, North Tower, Zhengda Center No. 20, Jinhe East Road Chaoyang District, Beijing People s Republic of China 100020 Re: Shineco, Inc. Amendment No. 1 to Registration Statement on Form S-3 Filed May 11, 2022 File No. 333-261229 Dear Ms. Zhan: We have reviewed your amended registration statement and have the following comment. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to the comment, we may have additional comments. Amendment No. 1 to Registration Statement on Form S-3 Recent Regulatory Development, page 12 1. We note your response to comments 6 and 10. Please also describe the consequences to you and your investors if you, your subsidiaries, or the VIEs inadvertently conclude that such permissions or approvals are not required or applicable laws, regulations, or interpretations change and you are required to obtain such permissions or approvals in the future. Jennifer Zhan FirstName LastNameJennifer Zhan Shineco, Inc. Comapany May NameShineco, Inc. 20, 2022 May 20, Page 2 2022 Page 2 FirstName LastName Please contact Chris Edwards at 202-551-6761 or Celeste Murphy at 202-551-3257 with any other questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: David Manno, Esq.