April 27, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street NE
Washington, D.C. 20549
| Re: | Farmmi, Inc. |
| Registration Statement on Form F-1 | |
| File No. 333-255387 | |
| Filed April 20, 2021 |
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), Farmmi, Inc. (the “Registrant”) hereby requests that the United States Securities and Exchange Commission (the “Commission”) take appropriate action to accelerate the effective date of the above-referenced registration statement (the “Registration Statement”) so as to become effective on Wednesday, April 28, 2021, at 4:05 p.m. Eastern Time, or as soon thereafter as practicable. Once the Registration Statement has been declared effective, please confirm orally that event with our counsel, Kaufman & Canoles, P.C., by calling Anthony W. Basch at 804-771-5700.
| Very truly yours, | |
| /s/ Yefang Zhang | |
| Yefang Zhang Chief Executive Officer |