Correspondence 0001104659-23-104546 from iHuman Inc. (IH)
iHuman Inc.
Date: Sept. 28, 2023 · CIK: 0001814423 · Accession: 0001104659-23-104546
AI Filing Summary & Sentiment
File numbers found in text: 001-39591
Referenced dates: September 26, 2023
Letter
VIA EDGAR Division of Corporation Finance Office of Trade & Services Securities and Exchange Commission RE: iHuman Inc. (the “Company”) Form 20-F for Fiscal Year Ended December 31, Response dated August 31, 2023 File No. 001-39591
Dear Mr. King and Mr. Fetterolf:
The Company has received the letter dated September 26, 2023 from the staff of the Securities and Exchange Commission (the “Staff”) regarding the Company’s annual report on Form 20-F for the fiscal year ended December 31, 2022 (the “2022 Form 20-F”) and the response letter submitted on August 31, 2023. The Company respectfully submits to the Staff to request an extension to the deadline for responding to the letter due to the additional time required to gather sufficient information and prepare thorough responses to address the Staff’s comments. The Company will provide its response to the letter as soon as possible, in any event no later than October 24, 2023.
If you have any additional questions or comments regarding the 2022 Form 20-F, please contact the undersigned at vivien.wang@ihuman.com or the Company’s U.S. counsel, Haiping Li of Skadden, Arps, Slate, Meagher & Flom LLP at +86 (21) 6193-8210 or via e-mail at haiping.li@skadden.com.
Very truly yours,
/s/ Vivien Weiwei Wang
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ihuman
INC.
Floor 8, Building B
No. 1 Wangjing East Road
Chaoyang District, Beijing 100102
People’s Republic of China
September 28, 2023
VIA EDGAR
Mr. Dieter King
Mr. Brian Fetterolf
Division of Corporation Finance
Office of Trade & Services
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
RE: iHuman Inc. (the “Company”)
Form 20-F for Fiscal Year Ended December 31,
2022
Response dated August 31, 2023
File No. 001-39591
Dear Mr. King and Mr. Fetterolf:
The Company has received the
letter dated September 26, 2023 from the staff of the Securities and Exchange Commission (the “Staff”) regarding
the Company’s annual report on Form 20-F for the fiscal year ended December 31, 2022 (the “2022 Form 20-F”)
and the response letter submitted on August 31, 2023. The Company respectfully submits to the Staff to request an extension to the
deadline for responding to the letter due to the additional time required to gather sufficient information and prepare thorough responses
to address the Staff’s comments. The Company will provide its response to the letter as soon as possible, in any event no later
than October 24, 2023.
If you have any additional
questions or comments regarding the 2022 Form 20-F, please contact the undersigned at vivien.wang@ihuman.com or the Company’s
U.S. counsel, Haiping Li of Skadden, Arps, Slate, Meagher & Flom LLP at +86 (21) 6193-8210 or via e-mail at haiping.li@skadden.com.
Very truly yours,
/s/ Vivien Weiwei Wang
Name:
Vivien Weiwei Wang
Title:
Chief Financial Officer
cc:
Haiping Li, Esq., Partner, Skadden, Arps,
Slate, Meagher & Flom LLP
Yilin Xu, Esq., Partner, Skadden,
Arps, Slate, Meagher & Flom LLP
Kang Li, Partner, Ernst & Young Hua
Ming LLP