United States securities and exchange commission logo





                 February 17, 2022

       Sune Mathiesen
       Chief Executive Officer
       LiqTech International, Inc.
       Industriparken 22C
       DK2750 Ballerup, Denmark

                                                        Re: LiqTech
International, Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed February 9,
2022
                                                            File No. 333-262604

       Dear Mr. Mathiesen:

              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 Priscilla Dao, Staff Attorney, at (202) 551-5997 or
Joshua Shainess, Legal
       Branch Chief, at (202) 551-7951 with any questions.




                 Sincerely,


                 Division of Corporation Finance

                 Office of Technology
       cc:                                              Clayton Parker