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Correspondence 0001104659-23-098446 from LIZHI INC. (SOGP) (CIK 0001783407) (SOGP)

LIZHI INC. (SOGP) (CIK 0001783407)
Date: Sept. 5, 2023 · CIK: 0001783407 · Accession: 0001104659-23-098446

AI Filing Summary & Sentiment

File numbers found in text: 001-39177

Referenced dates: August 23, 2023

Date
September 5, 2023
Author
Not clearly detected
Form
CORRESP
Company
LIZHI INC. (SOGP) (CIK 0001783407)

Letter

VIA EDGAR Division of Corporation Finance Office of Technology RE: LIZHI Inc. (the “Company”) Form 20-F for the Fiscal Year Ended December 31, 2022 Filed April 28, 2023 File No. 001-39177

Dear Ms. Chen and Ms. Dietz:

The Company acknowledges the receipt of a comment letter from the staff of the Securities and Exchange Commission (the “Staff”) dated August 23, 2023 with respect to the Company’s Form 20-F for the fiscal year ended December 31, 2022 filed on April 28, 2023. The Company is carefully considering the Staff’s comments and would like to request an extension of the due date for the Company’s response by 30 calendar days to October 6 (being the last business day of such 30-day exntension).

We appreciate the Staff’s accommodation for the extension. Should you have any questions regarding this extension request, please do not hesitate to contact me by email at luchengfang@lizhi.fm.

Sincerely yours,
LIZHI Inc.

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CORRESP
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LIZHI Inc.

No. 309 Middle Huangpu Avenue

Tianhe District, Guangzhou 510655

The People’s Republic of China

September 5, 2023

VIA EDGAR

Ms. Chen Chen

Ms. Christine Dietz

Division of Corporation Finance

Office of Technology

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

USA

RE: LIZHI Inc. (the “Company”)

Form 20-F for the Fiscal Year Ended December 31, 2022

Filed April 28, 2023

File No. 001-39177

Dear Ms. Chen and Ms. Dietz:

The Company acknowledges the receipt of a comment
letter from the staff of the Securities and Exchange Commission (the “Staff”) dated August 23, 2023 with respect to the
Company’s Form 20-F for the fiscal year ended December 31, 2022 filed on April 28, 2023. The Company is carefully
considering the Staff’s comments and would like to request an extension of the due date for the Company’s response by 30 calendar
days to October 6 (being the last business day of such 30-day exntension).

We appreciate the Staff’s accommodation
for the extension. Should you have any questions regarding this extension request, please do not hesitate to contact me by email at luchengfang@lizhi.fm.

    Sincerely yours,

    LIZHI Inc.

    Date: September 5, 2023
    By:
    /s/ Chengfang Lu

    Name:
    Chengfang Lu

    Title:
    Acting Chief Financial Officer