United States securities and exchange commission logo

                              August 29, 2023

       Richard Jian Liu
       Chief Financial Officer
       EHang Holdings Limited
       11/F Building One, EHang Technology Park
       No. 29 Bishan Blvd., Huangpu District
       Guangzhou, 510700
       People   s Republic of China

                                                        Re: EHang Holdings
                                                            Form 20-F for the
Fiscal Year Ended December 31, 2022
                                                            File No. 001-39151

       Dear Richard Jian Liu:

              We have limited our review of your filing to the submission
and/or disclosures as
       required by Item 16I of Form 20-F 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.

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

       Form 20-F for the Fiscal Year Ended December 31, 2022

       Item 16I. Disclosure Regarding Foreign Jurisdictions that Prevent
Inspections, page 162

   1.                                                   We note your statement
that you reviewed your register of members in the Cayman
                                                        Islands and publicly
available documents such as beneficial ownership reports on
                                                        Schedule 13D or
Schedule 13G in connection with your required submission under
                                                        paragraph (a). Please
supplementally describe any additional materials that were reviewed
                                                        and tell us whether you
relied upon any legal opinions or third party certifications such as
                                                        affidavits as the basis
for your submission. In your response, please provide a similarly
                                                        detailed discussion of
the materials reviewed and legal opinions or third party
                                                        certifications relied
upon in connection with the required disclosures under paragraphs
                                                        (b)(2) and (3).
   2.                                                   In order to clarify the
scope of your review, please supplementally describe the steps you
                                                        have taken to confirm
that none of the members of your board or the boards of your
 Richard Jian Liu
EHang Holdings Limited
August 29, 2023
Page 2
      consolidated foreign operating entities are officials of the Chinese
Communist Party. For
      instance, please tell us how the board members    current or prior
memberships on, or
      affiliations with, committees of the Chinese Communist Party factored
into your
      determination. In addition, please tell us whether you have relied upon
third party
      certifications such as affidavits as the basis for your disclosure.
3.    Please note that Item 16I(b) requires that you provide disclosures for
yourself and your
      consolidated foreign operating entities, including variable interest
entities or similar
      structures. With respect to (b)(2), please supplementally clarify the
jurisdictions in which
      your consolidated foreign operating entities are organized or
incorporated and confirm, if
      true, that you have disclosed the percentage of your shares or the shares
of your
      consolidated operating entities owned by governmental entities in each
      jurisdiction in which you have consolidated operating entities.
Alternatively, please
      provide this information in your supplemental response.
4.    With respect to your disclosure pursuant to Item 16I(b)(5), we note that
you have included
      language that such disclosure is    to our knowledge.    Please
supplementally confirm
      without qualification, if true, that your articles and the articles of
your consolidated
      foreign operating entities do not contain wording from any charter of the
      Communist Party.
        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 Tyler Howes at 202-551-3370 or Andrew Mew at 202-551-3377
with any

FirstName LastNameRichard Jian Liu
                                                            Division of
Corporation Finance
Comapany NameEHang Holdings Limited
                                                            Disclosure Review
August 29, 2023 Page 2
cc:       Will Cai, Esq.
FirstName LastName