July 5, 2019

Huazhi Hu
Chairman of the Board of Directors and Chief Executive Officer
EHang Holdings Ltd
Building C, Yixiang Technology Park
No.72 Nanxiang Second Road, Huangpu District
Guangzhou, 510700
Peoples Republic of China 020-29028899

       Re: EHang Holdings Ltd
           Draft Registration Statement on Form F-1
           Filed June 10, 2019
           File No. 377-02691

Dear Mr. Hu:

       We have reviewed your draft registration statement and have the
following comments. In
some of our comments, we may ask you to provide us with information so we may
understand your disclosure.

       Please respond to this letter by providing the requested information and
either submitting
an amended draft registration statement or publicly filing your registration
statement on
EDGAR. If you do not believe our comments apply to your facts and circumstances
or do not
believe an amendment is appropriate, please tell us why in your response.

      After reviewing the information you provide in response to these comments
and your
amended draft registration statement or filed registration statement, we may
have additional

Draft Registration Statement on Form F-1 filed June 10, 2019

Summary, page 1

1.     We note the statement on page 1 that your mission is to make safe,
autonomous and eco-
       friendly air mobility "accessible to everyone." You refer to PRC and US
       which appear to pose significant restrictions on your business model,
but it is unclear to
       what extent your short and long term plans are to focus on a single or
       jurisdictions. Please revise to clarify the geographic scope of your
planned operations and
       the extent to which failure to liberalize current regulations would have
a significant impact
       on the demand for your products. If your short or long term plans
involve sales of aerial
 Huazhi Hu
EHang Holdings Ltd
July 5, 2019
Page 2
         vehicles in the US and Germany, please reconcile with the statement on
page 30 that you
         "decided to exit the consumer drone market in these countries."
Capitalization, page 63

2.       Please update the Capitalization table as of a date no earlier than 60
days prior to the date
         of the document. See Item 4(a) of Form F-1 and Item 3(b) of Form 20-F.
Management's Discussion and Analysis, page 76

3.       Please revise page 87 and where appropriate to clarify the material
impact of the
         PRC requirement to "fund certain statutory reserve funds." For
example, please quantify
         your status with respect to the 50% of registered capital requirement
and clarify the
         impact this has on your liquidity.
Business, page 99

4.       We note the statement on page 14 that "regulations do not currently
permit the
         commercial use of our passenger-grade AAVs." Please revise
"commercialization status"
         on page 102 and relevant disclosure in MD&A to clarify (1) how
regulations currently
         affect the nature of your existing sales and (2) the extent to which
regulations must be
         revised in order for you to implement your business model. In this
regard, it appears that
         a significant percentage of your contracts contain conditions or
provisions whereby you or
         the customer must obtain regulatory approval before you recognize
substantially all
         revenue under the contract. Your revised disclosure should clarify the
extent to which
         your sales are conditioned on changes to regulations and the expected
timeline for any
         such changes.
5.       We note the reference on page 147 to your disclosure here regarding
your contractual
         agreements with the VIE and shareholders. Please revise to provide
complete disclosure
         of the material terms. For example, please disclose the amounts of
outstanding loans. See
         Item 7.B. of Form 20-F.
Compensation of Directors and Executive Officers, page 143

6.       Please disclose the amount of compensation paid on an individual basis
to your directors
         and executive officers to the extent required by the home country or
otherwise disclosed.
         See Item 4(a) of Form F-1 and Item 6(b) of Form 20-F.
Principal and Selling Shareholders, page 145
FirstName LastNameHuazhi Hu
Comapany NameEHang Holdings Ltdshareholders have different voting rights, or an
7.      Please state whether the major
July 5, negative statement. See Item 4(a) of Form F-1 and Item 7(a)(1)(c) of
Form 20-F.
        2019 Page 2
FirstName LastName
 Huazhi Hu
FirstName LastNameHuazhi Hu
EHang Holdings Ltd
Comapany NameEHang Holdings Ltd
July 5, 2019
Page 3
July 5, 2019 Page 3
FirstName LastName

8.       Please file the employment agreements and indemnification agreements
that you have
         entered into with you executive officers and directors. See
Instruction 4(c) to Exhibits on
         Form 20-F.
9.       We note the description on pages 17 and F-27 of your relationship with
a U.S.
         Biotechnology customer. Please file the contracts with this customer
under Item 8 of
         Form F-1. Please also advise us whether the arrangements with the
Yonghui Group and
         DHL are material contracts under Item 8.

10.      Please provide a copy of the Frost & Sullivan report and advise us of
the page numbers
         where information appears supporting the statements you make in the
prospectus, for
         example in the second to last paragraph on page 3.
       You may contact Melissa Gilmore at 202-551-3777 or Doug Jones at
202-551-3309 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Michael Killoy at 202-551-7576 or James Lopez at 202-551-3536 with any


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Transportation and Leisure
cc:      Will Cai