SEC Comment Letter 0000000000-24-000076 to iHuman Inc. (IH)
iHuman Inc.
Date: Jan. 3, 2024 · CIK: 0001814423 · Accession: 0000000000-24-000076
AI Filing Summary & Sentiment
File numbers found in text: 001-39591
Letter
United States securities and exchange commission logo January 3, 2024 Vivien Weiwei Wang Chief Financial Officer iHuman Inc. Floor 8, Building B No. 1 Wangjing East Road Chaoyang District, Beijing 100102 People’s Republic of China Re:iHuman Inc. Form 20-F for Fiscal Year Ended December 31, 2022 File No. 001-39591 Dear Vivien Weiwei Wang: 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: Peng Dai, Chief Executive Officer
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United States securities and exchange commission logo
January 3, 2024
Vivien Weiwei Wang
Chief Financial Officer
iHuman Inc.
Floor 8, Building B
No. 1 Wangjing East Road
Chaoyang District, Beijing 100102
People’s Republic of China
Re:iHuman Inc.
Form 20-F for Fiscal Year Ended December 31, 2022
File No. 001-39591
Dear Vivien Weiwei Wang:
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: Peng Dai, Chief Executive Officer