United States securities and exchange commission logo





                            January 4, 2022

       Tao Ling
       Chief Executive Officer
       Ostin Technology Group Co., Ltd.
       Building 2, 101/201 1 Kechuang Road
       Qixia District, Nanjing
       Jiangsu Province, China 210046

                                                        Re: Ostin Technology
Group Co., Ltd.
                                                            Amendment No.8 to
Registration Statement on Form F-1
                                                            Filed December 21,
2021
                                                            File No. 333-253959

       Dear Mr. Ling:

             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.

       Form F-1/A filed December 21, 2021

       Management, page 92

   1.                                                   Please update your
executive compensation disclosure to reflect the most recently
                                                        completed fiscal year.
Refer to Item 6.B of Form 20-F.
 Tao Ling
FirstName  LastNameTao LingLtd.
Ostin Technology Group Co.,
Comapany
January    NameOstin Technology Group Co., Ltd.
        4, 2022
January
Page 2 4, 2022 Page 2
FirstName LastName
       You may contact Andi Carpenter at 202-551-3645 or Martin James at
202-551-3671 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Asia Timmons-Pierce at 202-551-3754 or Jay Ingram at 202-551-3397 with
any other
questions.



                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of
Manufacturing