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SEC Comment Letter 0000000000-23-003038 to 111, Inc. (YI)

111, Inc.
Date: March 27, 2023 · CIK: 0001738906 · Accession: 0000000000-23-003038

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File numbers found in text: 001-38639

Date
March 27, 2023
Author
Junling Liu
Form
UPLOAD
Company
111, Inc.

Letter

United States securities and exchange commission logo March 27, 2023 Junling Liu Chief Executive Officer 111, Inc. 3-5/F, No. 295 ZuChongZhiRoad Pudong New Area Shanghai, 201203 The People’s Republic of China Re:111, Inc. Annual Report on Form 20-F Response Dated January 31, 2023 File No. 001-38639 Dear Junling Liu: 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 Office of Trade & Services cc: Kevin Zhang, Esq.

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United States securities and exchange commission logo
March 27, 2023
Junling Liu
Chief Executive Officer
111, Inc.
3-5/F, No. 295 ZuChongZhiRoad
Pudong New Area
Shanghai, 201203
The People’s Republic of China
Re:111, Inc.
Annual Report on Form 20-F
Response Dated January 31, 2023
File No. 001-38639
Dear Junling Liu:
            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
Office of Trade & Services
cc:       Kevin Zhang, Esq.