LIZHI Inc.

No. 309 Middle Huangpu Avenue

Tianhe District, Guangzhou 510655

The People’s Republic of China

 

September 5, 2023

 

VIA EDGAR

 

Ms. Chen Chen

Ms. Christine Dietz

Division of Corporation Finance

Office of Technology

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

USA

 

RE: LIZHI Inc. (the “Company”)

 

Form 20-F for the Fiscal Year Ended December 31, 2022

Filed April 28, 2023

File No. 001-39177

 

Dear Ms. Chen and Ms. Dietz:

 

The Company acknowledges the receipt of a comment letter from the staff of the Securities and Exchange Commission (the “Staff”) dated August 23, 2023 with respect to the Company’s Form 20-F for the fiscal year ended December 31, 2022 filed on April 28, 2023. The Company is carefully considering the Staff’s comments and would like to request an extension of the due date for the Company’s response by 30 calendar days to October 6 (being the last business day of such 30-day exntension).

 

We appreciate the Staff’s accommodation for the extension. Should you have any questions regarding this extension request, please do not hesitate to contact me by email at luchengfang@lizhi.fm.

 

	Sincerely yours,
	LIZHI Inc.
Date: September 5, 2023	By:	/s/ Chengfang Lu
		Name:	Chengfang Lu
		Title:	Acting Chief Financial Officer