0001213900-21-027798.txt : 20210622 0001213900-21-027798.hdr.sgml : 20210622 20210519114345 ACCESSION NUMBER: 0001213900-21-027798 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210519 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TDH Holdings, Inc. CENTRAL INDEX KEY: 0001684425 STANDARD INDUSTRIAL CLASSIFICATION: FOOD & KINDRED PRODUCTS [2000] IRS NUMBER: 000000000 STATE OF INCORPORATION: D8 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O QINGDAO TIANDIHUI FOODSTUFFS CO. LTD STREET 2: RM. 722-1, B/D. B, WTC ,#6 HK MID RD. CITY: QINGDAO, SHANDONG PROVINCE STATE: F4 ZIP: 0000 BUSINESS PHONE: 86-532-85919267 MAIL ADDRESS: STREET 1: C/O QINGDAO TIANDIHUI FOODSTUFFS CO. LTD STREET 2: RM. 722-1, B/D. B, WTC ,#6 HK MID RD. CITY: QINGDAO, SHANDONG PROVINCE STATE: F4 ZIP: 0000 CORRESP 1 filename1.htm

May 19, 2021

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street NE

Washington, D.C. 20549

Re:

TDH Holdings, Inc.

Registration Statement on Form F-3

File No. 333-256042

Filed May 12, 2021

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), TDH Holdings, Inc. (the “Registrant”) hereby requests that the United States Securities and Exchange Commission (the “Commission”) take appropriate action to accelerate the effective date of the above-referenced registration statement (the “Registration Statement”) so as to become effective on Friday, May 21, 2021, at 4:00 p.m. Eastern Time, or as soon thereafter as practicable.

The Registrant understands that the Commission will consider this request for acceleration of the effective date of the Registration Statement as a confirmation of the fact that the Registrant is aware of its responsibilities under the Act and the Securities Exchange Act of 1934, as amended, as they relate to the proposed sale of the securities specified in the Registration Statement.

	Very truly yours,

	/s/ Dandan Liu
	Chief Executive Officer