Correspondence 0001213900-23-081826 from Planet Image International Ltd (YIBO)
Planet Image International Ltd
Date: Oct. 31, 2023 · CIK: 0001868395 · Accession: 0001213900-23-081826
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File numbers found in text: 333-263602
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CORRESP
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Planet Image International Limited
October 31, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Energy & Transportation
100 F Street, N.E.
Washington, DC 20549
Attn: Irene Barberena-Meissner and Karina Dorin
Re:
Planet Image International Limited
Amendment No. 6 to Registration Statement on Form F-1
Filed October 17, 2023
File No. 333-263602
Dear Ms. Barberena-Meissner and Ms. Dorin:
Planet Image International
Limited (the “Company”, “we”, “us” or “our”) hereby transmits
its response to the letter received from the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the
“Commission”), dated October 27, 2023 regarding its Amendment No. 6 to Registration Statement on Form F-1 (the “Amendment
No. 6 to Registration Statement”) filed on October 17, 2023. For ease of reference, we have repeated the Commission’s
comment in this response letter. An Amendment No. 7 to the Registration Statement on Form F-1 (“Amendment No. 7 to the Registration
Statement”) is being filed to accompany this response letter.
Amendment No. 6 to Registration Statement on
Form F-1
General
1. We note your response to prior comment 1.
We also note the penultimate sentence of the risk factor titled “Our success depends on the continuing efforts of our senior management
and other key employees” has not been restored to the disclosure as it existed in the June 7, 2023 registration statement. Please
restore this risk factor disclosure.
Response: In response to the Staff’s
comment, we revised the penultimate sentence of the risk factor titled “Our success depends on the continuing efforts of our senior
management and other key employees” of Amendment No. 7 to the Registration Statement to restore the disclosure as it existed in
the June 7, 2023 registration statement.
We thank the Staff for its review of the foregoing.
If you have further comments, we ask that you forward them by electronic mail to our counsel, Ying Li at yli@htflawyers.com or by telephone
at 212-530-2206.
Very truly yours,
/s/ Shaofang Weng
Shaofang Weng
Chief Executive Officer
cc:
Ying Li, Esq.
Hunter Taubman Fischer & Li LLC