TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo January 4, 2021 Guangde Cai Chairman and Director Wetouch Technology Inc. No.29, Third Main Avenue Shigao Town, Renshou County, Meishan Sichuan 620500 China Re: Wetouch Technology Inc. Registration Statement on Form S-1 Filed December 31, 2020 File No. 333-251845 Dear Mr. Cai: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rule 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 Alexandra Barone, Staff Attorney, at (202) 551-8816 or Jan Woo, Legal Branch Chief, at (202) 551-3453 or with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Mark Crone, The Crone Law Group P.C.