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SEC Comment Letter for Li Auto Inc. (LI, LAAOF) (CIK 0001791706) (LI) — Nov 7, 2023

Li Auto Inc. (LI, LAAOF) (CIK 0001791706)
Date: Nov. 7, 2023 · CIK: 0001791706 · Accession: 0000000000-23-012214

Financial Reporting Regulatory Compliance Internal Controls

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File numbers found in text: 001-39407

Date
November 7, 2023
Author
Tie Li
Form
UPLOAD
Company
Li Auto Inc. (LI, LAAOF) (CIK 0001791706)

Letter

United States securities and exchange commission logo November 7, 2023 Tie Li Chief Financial Officer Li Auto Inc. 11 Wenliang Street Shunyi District, Beijing 101399 People’s Republic of China Re:Li Auto Inc. Form 20-F for the Fiscal Year Ended December 31, 2022 File No. 001-39407 Dear Tie 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, Esq.

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United States securities and exchange commission logo
November 7, 2023
Tie Li
Chief Financial Officer
Li Auto Inc.
11 Wenliang Street
Shunyi District, Beijing 101399
People’s Republic of China
Re:Li Auto Inc.
Form 20-F for the Fiscal Year Ended December 31, 2022
File No. 001-39407
Dear Tie 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, Esq.