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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

AI Filing Summary & Sentiment

File numbers found in text: 001-40210

Date
October 17, 2024
Author
Office of Technology
Form
UPLOAD
Company
Tuya Inc. (TUYA) (CIK 0001829118)

Letter

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

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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