Correspondence 0000950103-23-015265 from Tuya Inc. (TUYA) (CIK 0001829118) (TUYA)
Tuya Inc. (TUYA) (CIK 0001829118)
Date: Oct. 24, 2023 · CIK: 0001829118 · Accession: 0000950103-23-015265
AI Filing Summary & Sentiment
File numbers found in text: 001-40210
Referenced dates: October 16, 2023
Letter
Division of Corporation Finance Filed September 29, 2023 File No. 001-40210 Attn: Office of Technology VIA EDGAR
Re:
Dear Melissa Kindelan and Christine Dietz:
Tuya Inc. (the “Company”) acknowledges receipt of a comment letter from the staff (the “Staff”) of the Securities and Exchange Commission dated October 16, 2023 (the “Comment Letter”) with respect to the Company’s Form 20-F for the fiscal year ended December 31, 2022 and response dated September 29, 2023.
The Company has carefully reviewed and considered the Staff’s comments and is in the process of preparing responses to these comments. The Company respectfully advises the Staff that since it needs additional time to prepare thorough and sufficient responses to the Comment Letter, the Company respectfully requests an extension of the deadline for its responses. The Company expects to provide its responses to the Comment Letter by November 17, 2023.
Should you have any questions regarding the foregoing or require any additional information, please do not hesitate to contact the undersigned by telephone at +86 1381-076-1057 or via email at jessie@tuya.com, Xiaolang Chai of Tuya Inc. by telephone at +86 1381-700-4321 or via email at chaixl@tuya.com, or Li He of Davis Polk & Wardwell LLP by telephone at +852-2533-3306 or via email at li.he@davispolk.com.
Sincerely yours,
Tuya Inc.
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CORRESP
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filename1.htm
October 24, 2023
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re:
Tuya Inc.
Form 20-F for the Year Ended December 31, 2022
Response dated September 29, 2023
Filed September 29, 2023
File No. 001-40210
Attn:
Office of Technology
VIA EDGAR
Dear Melissa Kindelan and Christine Dietz:
Tuya Inc. (the “Company”) acknowledges receipt of
a comment letter from the staff (the “Staff”) of the Securities and Exchange Commission dated October 16, 2023 (the
“Comment Letter”) with respect to the Company’s Form 20-F for the fiscal year ended December 31, 2022 and response
dated September 29, 2023.
The Company has carefully reviewed and considered the Staff’s
comments and is in the process of preparing responses to these comments. The Company respectfully advises the Staff that since it needs
additional time to prepare thorough and sufficient responses to the Comment Letter, the Company respectfully requests an extension of
the deadline for its responses. The Company expects to provide its responses to the Comment Letter by November 17, 2023.
Should you have any questions regarding the foregoing or require any
additional information, please do not hesitate to contact the undersigned by telephone at +86 1381-076-1057 or via email at jessie@tuya.com,
Xiaolang Chai of Tuya Inc. by telephone at +86 1381-700-4321 or via email at chaixl@tuya.com, or Li He of Davis Polk & Wardwell LLP
by telephone at +852-2533-3306 or via email at li.he@davispolk.com.
Sincerely yours,
Tuya Inc.
By:
/s/ Yao
(Jessie) Liu
Name: Yao (Jessie) Liu
Title: Chief Financial Officer
cc:
Xiaolang Chai
Capital Market Director, Tuya Inc.
Li He
Davis Polk & Wardwell LLP