United States securities and exchange commission logo

                     July 1, 2021

       Stephen Vogel
       Chief Executive Officer and Chairman of the Board
       Tuscan Holdings Corp.
       135 E. 57th Street, 18th Floor
       New York, New York 10022

                                                        Re: Tuscan Holdings
                                                            Revised Preliminary
Proxy Statement on Schedule 14A
                                                            Filed June 30, 2021
                                                            File No. 001-38826

       Dear Mr. Vogel:

              We have completed our review of your filing. 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.


                     Division of Corporation Finance

                     Office of Manufacturing
       cc:                                              Alan Annex