SEC Comment Letter 0000000000-24-000345 to LightInTheBox Holding Co., Ltd. (LITB)
LightInTheBox Holding Co., Ltd.
Date: Jan. 10, 2024 · CIK: 0001523836 · Accession: 0000000000-24-000345
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File numbers found in text: 001-35942
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United States securities and exchange commission logo
January 10, 2024
Yuanjun Ye
Chief Financial Officer
LightInTheBox Holding Co., Ltd.
51 Tai Seng Avenue
#05-02B/C, Pixel Red
Singapore 533941
Re:LightInTheBox Holding Co., Ltd.
Form 20-F for Fiscal Year Ended December 31, 2022
File No. 001-35942
Dear Yuanjun Ye:
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
Disclosure Review Program
cc: Yu Wang