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                             November 30, 2022

       Jianghuai Lin
       Chief Executive Officer
       Taoping Inc.
       Unit 3102, 31/F, Citicorp Centre
       18 Whitefield Road, Hong Kong

                                                        Re: Taoping Inc.
                                                            Amendment No. 1 to
Form 20-F for the Fiscal Year Ended December 31, 2021
                                                            Response dated
October 31, 2022
                                                            File No. 001-35722

       Dear Jianghuai Lin:

              We have reviewed your October 31, 2022 response to our comment
letter 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 these comments 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
       comments apply to your facts and circumstances, please tell us why in
your response.

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

       Amendment No. 1 to Form 20-F for the Fiscal Year Ended December 31, 2021

       Item 3. Key Information
       Summary of Risk Factors, page 7

   1.                                                   We note your disclosure
that no permissions or approvals are required to offer securities.
                                                        Please provide an
explanation as to whether you consulted counsel and, if not, why you
                                                        did not consult counsel
and why you believe you do not need any permissions or
                                                        approvals.
   2.                                                   We note your response
to prior comment 3. Please include your discussion of permission
                                                        and approvals required
to be obtained from Chinese authorities to operate your business in
                                                        your summary of risk
factors with a specific cross-reference to a more detailed risk factor
                                                        discussion.
 Jianghuai Lin
FirstName  LastNameJianghuai Lin
Taoping Inc.
Comapany 30,
November   NameTaoping
               2022      Inc.
November
Page 2     30, 2022 Page 2
FirstName LastName
Consolidated Financial Statements
2. Summary of Significant Accounting Policies
(f) Accounts Receivable, Accounts Receivable-related parties and Concentration
of Risk, page F-
20

3.       We note your response to prior comment 7. Please address the following
separately for
         accounts receivable and accounts receivable-related parties:
             Tell us your typical payment terms included within your contracts
with customers.
             Explain why you do not begin to provide a provision for credit
loss until receivables
             are unpaid for more than a year.
             For receivables outstanding as of December 31, 2020, December 31,
2021, and June
             30, 2022, please tell us the reporting period in which the
underlying revenue was
             recognized, differentiating between receivables with an allowance
and those without
             an allowance.
         Also, please explain the underlying factors that led to nearly 98% of
your related party
         receivables being deemed uncollectable as of December 31, 2021.
(n) Cryptocurrencies, page F-22

4.       We note your response to prior comment 8. Please revise to present
cryptocurrency
         impairment outside of administrative expense in the statement of
operations. We refer to
         guidance in Item 5-3(b)(6) of Regulation S-X.
5.       As a related matter, the presentation of impairment losses and
realized gains or losses of
         the same asset should be classified on a consistent basis. Please
revise to classify your
         gains and losses from the sales of cryptocurrencies within loss from
operations, consistent
         with your presentation of impairment losses on cryptocurrencies. Refer
to ASC 610-20-
         45-1.
Revenue - Cryptocurrency mining, page F-25

6.       We note your response to prior comment 13. For your contracts with
mining pool
         operators that involve promises of non-cash consideration, we are
unable to agree that fair
         value at contract inception does not apply to you. As noted in ASC
606-10-32-21, the
         transaction price in these scenarios should be measured at the
estimated fair value of the
         non-cash consideration at contract inception. Please revise
accordingly. Also, you
         disclose on page F-25 that consideration from these contracts is
variable. Please refer to
         ASC 606-10-32-5 through 32-14, 32-21 through 32-23, and 50-20 and
address
         the following:
             Tell us when you consider contract inception to occur.
             Explain how you determined that it is not probable that a
significant reversal of
              cumulative revenue will not occur.
             Describe the extent to which you constrain your variable
consideration and why.
             Discuss how and when you reassess your variable consideration.
             Provide us with a timeline that more clearly describes the typical
length of time from
 Jianghuai Lin
Taoping Inc.
November 30, 2022
Page 3
          contract inception to receipt of noncash consideration, including
successful
          placement of a block, earning an award from the pool operator,
receipt of
          confirmation, and receipt of consideration.
7.    We note your response to prior comments 13 and 14. In light of the daily
volatility
      observed within cryptocurrency markets, please explain in detail how you
determined that
      the fair value at contract inception is not materially different than
each of the following:
          quoted closing price per Yahoo Finance on the date the cryptocurrency
is received
          fair value at the time you earn the award from the pool operator
          fair value at the time you receive confirmation of the consideration
you will receive
8.    We note your response to prior comment 14 and disclosures on page 13
which mention
      your FTX trading account. If you file another amendment to your Form 20-F
for the fiscal
      period ended December 31, 2021, as part of subsequent events, consider
disclosing the
      extent that FTX's recent bankruptcy has materially impacted your
business, financial
      condition and/or results of operations. We refer to guidance in ASC
855-10-50-2.
9.    We note your response to prior comment 15. Please revise to clarify that
although your
      performance obligation in your contracts with the mining pool operator is
the provision of
      computing power, you are not entitled to any compensation for computing
power provided
      when the pool operator is unsuccessful in placing a block to the
blockchain.
        You may contact Lisa Etheredge, Senior Staff Accountant, at (202)
551-3424 or Inessa
Kessman, Senior Staff Accountant, at (202) 551-3371 if you have questions
regarding comments
on the financial statements and related matters. Please contact Alexandra
Barone, Staff
Attorney, at (202) 551-8816 or Jan Woo, Legal Branch Chief, at (202) 551-3453
with any other
questions.



                                                            Sincerely,
FirstName LastNameJianghuai Lin
                                                            Division of
Corporation Finance
Comapany NameTaoping Inc.
                                                            Office of
Technology
November 30, 2022 Page 3
cc:       Kevin Sun
FirstName LastName