Correspondence 0000950103-23-016434 from Tuya Inc. (TUYA) (CIK 0001829118) (TUYA)
Tuya Inc. (TUYA) (CIK 0001829118)
Date: Nov. 17, 2023 · CIK: 0001829118 · Accession: 0000950103-23-016434
AI Filing Summary & Sentiment
File numbers found in text: 001-40210
Referenced dates: October 16, 2023, October 24, 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 submitted a letter dated October 24, 2023 to the Staff, seeking an extension of the deadline for its responses to November 17, 2023. The Company has diligently reviewed and considered the Staff’s comments and is in the process of preparing responses to these comments. However, due to the additional time required to finalize the financial statements for recalculating the Company’s responses as of September 30, 2023 as requested in the Comment Letter and in the interest of providing the most comprehensive and accurate information, the Company finds it necessary to request a further extension of the deadline to December 1, 2023.
We do appreciate the Staff’s understanding of this extension. We remain committed to maintaining open communication with the Staff and are available for any discussions or clarifications that may be required during this period.
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
November 17, 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 submitted a letter dated October 24, 2023 to the Staff,
seeking an extension of the deadline for its responses to November 17, 2023. The Company has diligently reviewed and considered the Staff’s
comments and is in the process of preparing responses to these comments. However, due to the additional time required to finalize the
financial statements for recalculating the Company’s responses as of September 30, 2023 as requested in the Comment Letter and in
the interest of providing the most comprehensive and accurate information, the Company finds it necessary to request a further extension
of the deadline to December 1, 2023.
We do appreciate the Staff’s understanding of this extension.
We remain committed to maintaining open communication with the Staff and are available for any discussions or clarifications that may
be required during this period.
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