SEC Comment Letter 0000000000-24-011680 to Tuya Inc. (TUYA) (CIK 0001829118) (TUYA)
Tuya Inc. (TUYA) (CIK 0001829118)
Date: Oct. 17, 2024 · CIK: 0001829118 · Accession: 0000000000-24-011680
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File numbers found in text: 001-40210
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October 17, 2024
Alex Yang
Chief Financial Officer
Tuya Inc.
10/F, Building A, Huace Center
Xihu District, Hangzhou City
Zhejiang, 310012
People's Republic of China
Re:Tuya Inc.
Form 20-F for the Fiscal Year Ended December 31, 2022
File No. 001-40210
Dear Alex Yang:
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:Xiaolang (Reg) Chai, Capital Market Director