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                 August 25, 2023

       Iris Yan
       Chief Financial Officer
       Taoping Inc.
       21st Floor, Everbright Bank Building
       Zhuzilin, Futian District
       Shenzhen, Guangdong 518040
       People   s Republic of China

                                                        Re: Taoping Inc.
                                                            Registration
Statement on Form F-1
                                                            Filed August 22,
2023
                                                            File No. 333-274153

       Dear Iris Yan:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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.

              Please contact Mariam Mansaray, Staff Attorney, at 202-551-6356
or Mitchell Austin,
       Staff Attorney, at 202-551-3574 with any questions.




                 Sincerely,


                 Division of Corporation Finance

                 Office of Technology
       cc:                                              Kevin (Qixiang) Sun