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SEC Comment Letter for LIZHI INC. (SOGP) (CIK 0001783407) (SOGP) — Oct 19, 2023

LIZHI INC. (SOGP) (CIK 0001783407)
Date: Oct. 19, 2023 · CIK: 0001783407 · Accession: 0000000000-23-011420

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File numbers found in text: 001-39177

Date
October 19, 2023
Author
Office of Technology
Form
UPLOAD
Company
LIZHI INC. (SOGP) (CIK 0001783407)

Letter

United States securities and exchange commission logo October 19, 2023 Chengfang Lu Acting Chief Financial Officer Lizhi Inc. No. 309 Middle Huangpu Avenue Tianhe District, Guangzhou 510655 The People’s Republic of China Re:Lizhi Inc. Form 20-F for the Fiscal Year Ended December 31, 2022 File No. 001-39177 Dear Chengfang Lu: 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 Technology cc: Li He

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United States securities and exchange commission logo
October 19, 2023
Chengfang Lu
Acting Chief Financial Officer
Lizhi Inc.
No. 309 Middle Huangpu Avenue
Tianhe District, Guangzhou 510655
The People’s Republic of China
Re:Lizhi Inc.
Form 20-F for the Fiscal Year Ended December 31, 2022
File No. 001-39177
Dear Chengfang Lu:
            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 Technology
cc:       Li He