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                               January 25, 2022

       Iris Yan
       Chief Financial Officer
       Taoping Inc.
       Unit 3102, 31/F, Citicorp Centre
       18 Whitefield Road, Hong Kong

                                                        Re: Taoping Inc.
                                                            Registration
Statement on Form F-3
                                                            Filed January 14,
2022
                                                            File No. 333-262181

       Dear Ms. Yan:

              We have limited our review of your registration statement to
those issues we have
       addressed in our comments. In some of our comments, we may ask you to
provide us with
       information so we may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply 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 these comments, we may have additional comments.

       Registration Statement on Form F-3

       Cover Page

   1.                                                   Provide prominent
disclosure about the legal and operational risks associated with being
                                                        based in or having the
majority of the company   s operations in China. Your disclosure
                                                        should make clear
whether these risks could result in a material change in your operations
                                                        and/or the value of the
securities you are registering for sale or could significantly limit or
                                                        completely hinder your
ability to offer or continue to offer securities to investors and
                                                        cause the value of such
securities to significantly decline or be worthless. Your disclosure
                                                        should address how
recent statements and regulatory actions by China   s government, such
                                                        as those related to the
use of variable interest entities and data security or anti-monopoly
                                                        concerns, have or may
impact the company   s ability to conduct its business, accept
                                                        foreign investments, or
list on a U.S. or other foreign exchange. Please disclose whether
 Iris Yan
Taoping Inc.
January 25, 2022
Page 2
      your auditor is subject to the determinations announced by the PCAOB on
December 16,
      2021 and whether and how the Holding Foreign Companies Accountable Act
and related
      regulations will affect your company. Your prospectus summary should
address, but not
      necessarily be limited to, the risks highlighted on the prospectus cover
page.
2.    Provide a description of how cash is transferred through your
organization. Provide cross-
      references to the consolidated financial statements.
Prospectus Summary, page 2

3.    Disclose whether your auditor is subject to the determinations announced
by the PCAOB
      on December 16, 2021, and whether the PCAOB can inspect the audit
workpapers of the
      company   s China subsidiaries, and the implications to the company.
Risk Factors, page 7

4.    We note your disclosure about the Holding Foreign Companies Accountable
Act. Please
      expand your risk factors to disclose that the decrease in the number of
 non-inspection
      years    from three years to two years would reduce the time before your
securities may be
      prohibited from trading or delisted. Update your disclosure to reflect
that, pursuant to the
      HFCAA, the PCAOB has issued its report notifying the Commission of its
determination
      that it is unable to inspect or investigate completely accounting firms
headquartered in
      mainland China or Hong Kong. Please also disclose whether the PCAOB can
inspect the
      audit workpapers of the company   s China subsidiaries, and the
implications to the
      company.
        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

        Please contact Priscilla Dao, Staff Attorney, at (202) 551-5997 or Jan
Woo, Legal Branch
Chief, at (202) 551-3453 with any questions.



                                                            Sincerely,
FirstName LastNameIris Yan
                                                            Division of
Corporation Finance
Comapany NameTaoping Inc.
                                                            Office of
Technology
January 25, 2022 Page 2
cc:       Kevin (Qixiang) Sun
FirstName LastName