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SEC Comment Letter 0000000000-24-001584 to Phoenix New Media Ltd (FENG) (CIK 0001509646) (FENG)

Phoenix New Media Ltd (FENG) (CIK 0001509646)
Date: Feb. 9, 2024 · CIK: 0001509646 · Accession: 0000000000-24-001584

Financial Reporting Regulatory Compliance Internal Controls

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File numbers found in text: 001-35158

Date
February 9, 2024
Author
Office of Technology
Form
UPLOAD
Company
Phoenix New Media Ltd (FENG) (CIK 0001509646)

Letter

United States securities and exchange commission logo February 9, 2024 Edward Lu Chief Financial Officer Phoenix New Media Ltd Sinolight Plaza, Floor 16 No. 4 Qiyang Road Wangjing, Chaoyang District, Beijing, 100102 People’s Republic of China Re:Phoenix New Media Ltd Form 20-F for the Year Ended December 31, 2022 File No. 001-35158 Dear Edward Lu: 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 Technology cc: Yi Gao

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United States securities and exchange commission logo
February 9, 2024
Edward Lu
Chief Financial Officer
Phoenix New Media Ltd
Sinolight Plaza, Floor 16
No. 4 Qiyang Road
Wangjing, Chaoyang District, Beijing, 100102
People’s Republic of China
Re:Phoenix New Media Ltd
Form 20-F for the Year Ended December 31, 2022
File No. 001-35158
Dear Edward Lu:
            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 Technology
cc:       Yi Gao