SEC Comment Letter for Newegg Commerce, Inc. (NEGG) (CIK 0001474627) (NEGG) — Nov 2, 2018
Newegg Commerce, Inc. (NEGG) (CIK 0001474627)
Date: Nov. 2, 2018 · CIK: 0001474627 · Accession: 0000000000-18-034323
AI Filing Summary & Sentiment
File numbers found in text: 333-227817
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November 2, 2018
Ping Chen
Chief Executive Officer
Lianluo Smart Limited
Room 2108, 21st Floor
China Railway Construction Building
No. 20 Shijingshan Road, 100040, Beijing, China
Re:Lianluo Smart Limited
Registration Statement on Form F-3
Filed October 15, 2018
Amendment No. 1 to Registration Statement on Form F-3
Filed October 31, 2018
File No. 333-227817
Dear Mr. Chen:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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 Eric Atallah at (202) 551-3663 with any questions.
Sincerely,
Division of Corporation Finance
Office of Electronics and Machinery
cc: Yang Ge