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                           March 22, 2021

       Zhou Jun
       Chief Financial Officer
       Farmmi, Inc.
       Fl 1, Building No. 1
       888 Tianning Street
       Liandu District
       Lishui, Zhejiang Province People   s Republic of China 323000

                                                        Re: Farmmi, Inc.
                                                            Form F-3
                                                            Filed March 17,
2021
                                                            File No. 333-254397

       Dear Mr. Jun:

              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 Heather
Clark at 202-551-3624 with any questions.




                           Sincerely,


                           Division of Corporation Finance

                           Office of Manufacturing