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                             April 11, 2022

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

                                                        Re: Taoping Inc.
                                                            Amendment No. 1 to
Registration Statement on Form F-3
                                                            Filed February 18,
2022
                                                            File No. 333-262181

       Dear Ms. Yan:

             We have reviewed your amended registration statement and have the
following
       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.

       Amendment No. 1 to Registration Statement on Form F-3

       Cover Page

   1.                                                   Please clarify that the
HFCA Act has a three year timeframe for PCAOB inspections and
                                                        the Accelerating HFCA
Act would reduce this to two years.
   2.                                                   Please disclose whether
any transfers, dividends or distributions have been made to date
                                                        between the holding
company and its subsidiaries. Please note that disclosure should focus
                                                        on distributions
between subsidiaries or limitations on the ability to transfer cash between
                                                        subsidiaries. Please
also disclose whether you have cash management policies and
                                                        procedures that dictate
how funds are transferred, and if so, describe these policies and
                                                        procedures (e.g., a
policy that addresses how you handle any limitations on cash transfers
                                                        due to PRC law).
 Iris Yan
Taoping Inc.
April 11, 2022
Page 2
Prospectus Summary, page 2

3.    Disclose each permission or approval that you or your subsidiaries are
required to obtain
      from Chinese authorities to operate your business. If you determine that
no such
      permissions are required, please provide an explanation. If you relied on
the opinion of
      counsel, you should identify counsel and file a consent. If you did not
rely on counsel,
      please explain why you did not consult counsel and why you believe you do
not need any
      such permissions or approvals.
Summary of Risk Factors, page 4

4.    Please provide specific cross-references to each detailed risk factor.
General

5.    We note that your officers and directors appear to be located in Hong
Kong. Please revise
      to include both risk factor disclosure as well as a separate
enforceability section to address
      the difficulty of bringing actions against these individuals and
enforcing judgments
      against them.
      You may contact Priscilla Dao, Staff Attorney, at (202) 551-5997 or Jan
Woo, Legal
Branch Chief, at (202) 551-3453 with any other questions.



                                                             Sincerely,
FirstName LastNameIris Yan
                                                             Division of
Corporation Finance
Comapany NameTaoping Inc.
                                                             Office of
Technology
April 11, 2022 Page 2
cc:       Kevin (Qixiang) Sun
FirstName LastName