Correspondence 0001104659-24-073027 from LightInTheBox Holding Co., Ltd. (LITB)
LightInTheBox Holding Co., Ltd.
Date: June 20, 2024 · CIK: 0001523836 · Accession: 0001104659-24-073027
AI Filing Summary & Sentiment
File numbers found in text: 001-35942
Referenced dates: June 6, 2024
Letter
VIA EDGAR Securities and Exchange Commission Division of Corporation Finance Office of Trade & Services Re: LightInTheBox Holding Co., Ltd. Form 20-F for Fiscal Year Ended December 31, 2023 Filed March 28, 2024 File No. 001-35942
Dear Pandit and King:
LightInTheBox Holding Co., Ltd. (the “Company”) confirms receipt of the letter from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) dated June 6, 2024, regarding the Company’s annual report on Form F-20 for the fiscal year ended December 31, 2023 filed with the Commission on March 28, 2024. The Company is actively preparing a reply letter that proposes edits to be included on the Form 20-F for the fiscal year ended December 31, 2024 in response to the Staff’s comments. To better address the Staff’s comments with the proposed edits and further improve the quality of our disclosure, we respectfully submit to the Staff to request an extension until June 28, 2024 to submit our response to the Staff’s comments.
If you have any further questions or comments, please contact our U.S. counsel, Yu Wang at (+852) 6386-1503 or wangyu@hankunlaw.com.
Sincerely,
/s/ Yuanjun Ye
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LightInTheBox Holding
Co., Ltd.
June 20,
2024
VIA EDGAR
Rucha Pandit
Dietrich King
Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F Street, N.E.
Mail Stop 4631
Washington, DC 20549
Re:
LightInTheBox Holding Co., Ltd.
Form 20-F for Fiscal Year Ended December 31, 2023
Filed March 28, 2024
File No. 001-35942
Dear
Pandit and King:
LightInTheBox
Holding Co., Ltd. (the “Company”) confirms receipt of the letter from the staff (the
“Staff”) of the Securities and Exchange Commission (the “Commission”) dated June 6,
2024, regarding the Company’s annual report on Form F-20 for the fiscal year ended December 31, 2023 filed with the
Commission on March 28, 2024. The Company is actively preparing a reply letter that proposes edits to be included on the
Form 20-F for the fiscal year ended December 31, 2024 in response to the Staff’s comments. To better address the
Staff’s comments with the proposed edits and further improve the quality of our disclosure, we respectfully submit to the
Staff to request an extension until June 28, 2024 to submit our response to the Staff’s comments.
If
you have any further questions or comments, please contact our U.S. counsel, Yu Wang at (+852) 6386-1503 or wangyu@hankunlaw.com.
Sincerely,
/s/ Yuanjun Ye
Yuanjun Ye
Chief Financial Officer
cc: Yu Wang, Esq., Han Kun Law Offices LLP