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                              August 21, 2023

       Xianchang Ma
       Chief Executive Officer and Chief Financial Officer
       Tengjun Biotechnology Corp.
       East Jinze Road and South Huimin Road
       Food Industry Economic and Technology Development District
       Jianxiang County , Jining City
       Shandong Province, China

                                                        Re: Tengjun
Biotechnology Corp.
                                                            Form 8-K filed
August 14, 2023
                                                            File No. 333-169397

       Dear Xianchang Ma:

             We have reviewed your filing and have the following comment. In
our comment, we
       may ask you to provide us with information so we may better understand
your disclosure.

              Please respond to this comment within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comment applies to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to this comment, we may have additional comments.

       Form 8-K filed August 14, 2023

       Item 4.02 - Non-reliance on Previously Issued Financial Statements or a
Related Audit Report or
       Completed Interim Review

   1.                                                   Please amend your
report to include all of the information required by Item 4.02(a) of
                                                        Form 8-K, including
disclosure of the following information:
                                                            a brief description
of the facts underlying your conclusion of non-reliance on your
                                                            previously issued
financial statements to the extent known to you at the time of filing;
                                                            and
                                                            a statement of
whether the audit committee, or the board of directors in the absence
                                                            of an audit
committee, or authorized officer or officers, discussed with your
                                                            independent
accountant the matters disclosed in the filing pursuant to this Item
                                                            4.02(a).
 Xianchang Ma
FirstName LastNameXianchang
Tengjun Biotechnology  Corp. Ma
Comapany
August 21, NameTengjun
           2023         Biotechnology Corp.
August
Page 2 21, 2023 Page 2
FirstName LastName
        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.

       You may contact SiSi Cheng at 202-551-5004 or Ernest Greene at
202-551-3733 with
any questions.



                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of
Manufacturing