TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo August 31, 2023 Jennifer Zhan Chief Executive Officer SHINECO, INC. Room 1001, Building T5, DaZu Square Daxing District, Beijing People s Republic of China Re: SHINECO, INC. Form 10-K for Fiscal Year Ended June 30, 2022 Response dated August 11, 2023 File No. 001-37776 Dear Jennifer Zhan: 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 Industrial Applications and Services cc: David Manno