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                          December 30, 2021

       Lei Wang
       Chief Executive Officer
       Guardforce AI Co., Ltd
       10 Anson Road, #28-01 International Plaza
       Singapore 079903

                                                        Re: Guardforce AI Co.,
Ltd
                                                            Registration
Statement on Form F-3
                                                            Filed December 23,
2021
                                                            File No. 333-261881

       Dear Ms. Wang:

              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 Taylor
Beech at 202-551-4515 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Trade & Services
       cc:                                              Louis A. Bevilacqua,
Esq.