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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

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File numbers found in text: 001-40210

Referenced dates: September 17, 2024

Date
December 31, 2022
Author
by October 25, 2024.
Form
CORRESP
Company
Tuya Inc. (TUYA) (CIK 0001829118)

Letter

Division of Corporation Finance Response dated 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 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.

Show Raw Text
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