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SEC Comment Letter 0000000000-23-008359 to CooTek(Cayman)Inc. (CTKYY) (CIK 0001734262)

CooTek(Cayman)Inc. (CTKYY) (CIK 0001734262)
Date: Aug. 3, 2023 · CIK: 0001734262 · Accession: 0000000000-23-008359

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File numbers found in text: 001-38665

Date
August 3, 2023
Author
Susan Qiaoling Li
Form
UPLOAD
Company
CooTek(Cayman)Inc. (CTKYY) (CIK 0001734262)

Letter

United States securities and exchange commission logo August 3, 2023 Susan Qiaoling Li Chief Executive Officer CooTek (Cayman) Inc. 11F, T2, No.16, Lane 399, Xinlong Road, Minhang District Shanghai, 20110 1 People’s Republic of China Re:CooTek (Cayman) Inc. Form 20-F for the Fiscal Year Ended December 31, 2022 File No. 001-38665 Dear Susan Qiaoling Li: 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: Haiping Li

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United States securities and exchange commission logo
August 3, 2023
Susan Qiaoling Li
Chief Executive Officer
CooTek (Cayman) Inc.
11F, T2, No.16, Lane 399, Xinlong Road, Minhang District
Shanghai, 20110 1
People’s Republic of China
Re:CooTek (Cayman) Inc.
Form 20-F for the Fiscal Year Ended December 31, 2022
File No. 001-38665
Dear Susan Qiaoling Li:
            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:       Haiping Li