SEC Comment Letter for Newegg Commerce, Inc. (NEGG) (CIK 0001474627) (NEGG) — Mar 1, 2019
Newegg Commerce, Inc. (NEGG) (CIK 0001474627)
Date: March 1, 2019 · CIK: 0001474627 · Accession: 0000000000-19-003631
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File numbers found in text: 001-34661
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March 1, 2019
Yingmei Yang
Interim Chief Financial Officer
Lianluo Smart Limited
Room 2108, 21st Floor
China Railway Construction Building
No. 20 Shijingshan Road, 100040, Beijing, China
Re:Lianluo Smart Limited
Form 20-F for the Fiscal Year Ended December 31, 2017
Filed April 25, 2018
File No. 001-34661
Dear Ms. Yang:
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.
Sincerely,
Division of Corporation Finance
Office of Electronics and Machinery