Correspondence 0001104659-24-107838 from Tuya Inc. (TUYA) (CIK 0001829118) (TUYA)
Tuya Inc. (TUYA) (CIK 0001829118)
Date: Oct. 11, 2024 · CIK: 0001829118 · Accession: 0001104659-24-107838
AI Filing Summary & Sentiment
File numbers found in text: 001-40210
Referenced dates: September 17, 2024
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CORRESP
1
filename1.htm
October 11,
2024
Division of Corporation Finance
U.S. Securities & Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re:
Tuya Inc.
Form 20-F for the Fiscal Year Ended December 31, 2022
Response dated 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
September 17, 2024 (the “Comment Letter”) with respect to the Company’s Form 20-F for the fiscal year
ended December 31, 2022 and response dated January 19, 2024.
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 October 25, 2024.
Should
you have any questions regarding the foregoing or require any additional information, please do not hesitate to contact the undersigned
by telephone at +86 186-0650-6206 or via email at alex@tuya.com, Xiaolang Chai of Tuya Inc. by telephone at +86 138-1700-4321
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/ Alex Yang
Name: Alex Yang
Title: Chief Financial Officer
cc:
Xiaolang Chai
Capital Market Director,
Tuya Inc.
Li He
Davis Polk & Wardwell
LLP