SEC Company Response from LightInTheBox Holding Co., Ltd. (LITB) (CIK 0001523836) (LITB) — Sep 15, 2016
LightInTheBox Holding Co., Ltd. (LITB) (CIK 0001523836)
Date: Sept. 15, 2016 · CIK: 0001523836 · Accession: 0001104659-16-144743
AI Filing Summary & Sentiment
File numbers found in text: 333-212007
Letter
LightInTheBox Holding Co., Ltd.
Tower 2, Area D, Diantong Square
No. 7 Jiuxianqiao North Road
Chaoyang District, Beijing 100015
People’s Republic of China
September 15, 2016
VIA EDGAR
Mr. Danilo Castelli
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re:
LightInTheBox Holding Co., Ltd.
Registration Statement on Form F-3
File No. 333-212007
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), LightInTheBox Holding Co., Ltd. (the “Registrant”) hereby requests that the effective date of the above-referenced Registration Statement on Form F-3 of the Registrant (the “Registration Statement”) be accelerated so that the Registration Statement may become effective at 4:00 p.m., Washington, D.C. time, on September 16, 2016, or as soon as possible thereafter. In this regard, the Registrant is aware of its obligations under the Act. Once the Registration Statement has been declared effective, we respectfully request that you confirm that event with our counsel, Daniel Fertig at Simpson Thacher & Bartlett, at +852 2514-7660.
The Registrant acknowledges that:
· should the Securities and Exchange Commission (the “Commission”) or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;
· the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and
· the Registrant may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Very truly yours,
LightInTheBox Holding Co., Ltd.
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CORRESP 1 filename1.htm LightInTheBox Holding Co., Ltd. Tower 2, Area D, Diantong Square No. 7 Jiuxianqiao North Road Chaoyang District, Beijing 100015 People’s Republic of China September 15, 2016 VIA EDGAR Mr. Danilo Castelli Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: LightInTheBox Holding Co., Ltd. Registration Statement on Form F-3 File No. 333-212007 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), LightInTheBox Holding Co., Ltd. (the “Registrant”) hereby requests that the effective date of the above-referenced Registration Statement on Form F-3 of the Registrant (the “Registration Statement”) be accelerated so that the Registration Statement may become effective at 4:00 p.m., Washington, D.C. time, on September 16, 2016, or as soon as possible thereafter. In this regard, the Registrant is aware of its obligations under the Act. Once the Registration Statement has been declared effective, we respectfully request that you confirm that event with our counsel, Daniel Fertig at Simpson Thacher & Bartlett, at +852 2514-7660. The Registrant acknowledges that: · should the Securities and Exchange Commission (the “Commission”) or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement; · the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and · the Registrant may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Very truly yours, LightInTheBox Holding Co., Ltd. By: /s/ Quji (Alan) Guo Name: Quji (Alan) Guo Title: Chairman and Chief Executive Officer