For my case, install and reinstall pywin32 doesn’t help. After copied the two files from [installation directory of Anaconda]\Lib\site-packages\pywin32_system32 to C:\Windows\System32, it works.
My environment is python 3.8 in miniconda. The two files are pythoncom38.dll and pywintypes38.dll.
复制 两个 dll 文件 到 C:\Windows\System32
另一个解决方案
After you installed the pywin32 libs, there is a directory “Lib/site-packages/pywin32_system32”, which including three dll libs, copy them to the “/Lib/site-packages/win32” directory, which including the win32api.pyd or win32api.pyc.