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SEC Comment Letter 0000000000-23-006936 to Viomi Technology Co., Ltd (VIOT) (CIK 0001742770) (VIOT)

Viomi Technology Co., Ltd (VIOT) (CIK 0001742770)
Date: June 29, 2023 · CIK: 0001742770 · Accession: 0000000000-23-006936

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File numbers found in text: 001-38649

Date
June 29, 2023
Author
Xiaoping Chen
Form
UPLOAD
Company
Viomi Technology Co., Ltd (VIOT) (CIK 0001742770)

Letter

United States securities and exchange commission logo June 29, 2023 Xiaoping Chen Chief Executive Officer Viomi Technology Co., Ltd Wansheng Square, Rm 1302 Tower C Xingang East Road , Haizhu District Guangzhou, Guangdong , 510220 People’s Republic of China Re:Viomi Technology Co., Ltd Form 20-F for the Year Ended December 31, 2022 Filed April 25, 2023 File No. 001-38649 Dear Xiaoping Chen: 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 Manufacturing

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United States securities and exchange commission logo
June 29, 2023
Xiaoping Chen
Chief Executive Officer
Viomi Technology Co., Ltd
Wansheng Square, Rm 1302 Tower C
Xingang East Road , Haizhu District
Guangzhou, Guangdong , 510220
People’s Republic of China
Re:Viomi Technology Co., Ltd
Form 20-F for the Year Ended December 31, 2022
Filed April 25, 2023
File No. 001-38649
Dear Xiaoping Chen:
            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 Manufacturing