TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo October 26, 2020 Hu Xiaoming Chief Executive Officer Kandi Technologies Group, Inc. Jinhua City Industrial Zone Jinhua, Zhejiang Province People's Republic of China 321016 Re: Kandi Technologies Group, Inc. Registration Statement on Form S-3 Filed October 21, 2020 File No. 333-249585 Dear Mr. Xiaoming: 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 Edward M. Kelly, Senior Counsel, at (202) 551-3728 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Elizabeth Fei Chen, Esq.