United States securities and exchange commission logo August 15, 2022 Xiaoming Hu President and Chief Executive Officer Kandi Technologies Group, Inc. Jinhua New Energy Vehicle Town Jinhua, Zhejiang Province People's Republic of China Post Code 321016 Re: Kandi Technologies Group, Inc. Form 10-K for the Year Ended December 31, 2021 File No. 001-33997 Dear Mr. Hu: We have completed our review of your filings. 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. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Elizabeth F. Chen