SEC Comment Letter for LightInTheBox Holding Co., Ltd. (LITB) (CIK 0001523836) (LITB) — Jan 22, 2015
LightInTheBox Holding Co., Ltd. (LITB) (CIK 0001523836)
Date: Jan. 22, 2015 · CIK: 0001523836 · Accession: 0000000000-15-003246
AI Filing Summary & Sentiment
Letter
January 22, 2015 Via E -mail Jia (Jennifer) Hu Financial Controller and Vice President of Finance LightInTheBox Holding Co., Ltd. Tower 2, Area D, Diantong Square No. 7 Jiuxianqiao North Road Chaoyang District, Beijing 100015 People’s Republic of China
Re: LightInTheBox Holding Co., Ltd. Form 20-F for the Fiscal Year Ended December 31, 2013 Filed April 28, 2014 File No. 1 -35942
Dear Ms. Hu :
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defens e in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing inclu des the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Jennifer Thompson
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January 22, 2015 Via E -mail Jia (Jennifer) Hu Financial Controller and Vice President of Finance LightInTheBox Holding Co., Ltd. Tower 2, Area D, Diantong Square No. 7 Jiuxianqiao North Road Chaoyang District, Beijing 100015 People’s Republic of China Re: LightInTheBox Holding Co., Ltd. Form 20-F for the Fiscal Year Ended December 31, 2013 Filed April 28, 2014 File No. 1 -35942 Dear Ms. Hu : We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defens e in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing inclu des the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Jennifer Thompson Jennifer Thompson Accounting Branch Chief