<SEC-DOCUMENT>0001213900-21-027815.txt : 20210519
<SEC-HEADER>0001213900-21-027815.hdr.sgml : 20210519
<ACCEPTANCE-DATETIME>20210519124119
ACCESSION NUMBER:		0001213900-21-027815
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		4
CONFORMED PERIOD OF REPORT:	20210519
FILED AS OF DATE:		20210519
DATE AS OF CHANGE:		20210519

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Newegg Commerce, Inc.
		CENTRAL INDEX KEY:			0001474627
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-RETAIL STORES, NEC [5990]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			D8

	FILING VALUES:
		FORM TYPE:		6-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-34661
		FILM NUMBER:		21939588

	BUSINESS ADDRESS:	
		STREET 1:		17560 ROWLAND STREET
		CITY:			CITY OF INDUSTRY
		STATE:			CA
		ZIP:			91748
		BUSINESS PHONE:		(8610)8860-9850

	MAIL ADDRESS:	
		STREET 1:		17560 ROWLAND STREET
		CITY:			CITY OF INDUSTRY
		STATE:			CA
		ZIP:			91748

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Lianluo Smart Ltd
		DATE OF NAME CHANGE:	20161118

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Dehaier Medical Systems Ltd
		DATE OF NAME CHANGE:	20091015
</SEC-HEADER>
<DOCUMENT>
<TYPE>6-K
<SEQUENCE>1
<FILENAME>ea141330-6k_neweggcommerce.htm
<DESCRIPTION>REPORT OF FOREIGN PRIVATE ISSUER
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<P STYLE="margin: 0pt">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>UNITED STATES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>WASHINGTON, DC 20549</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FORM 6-K</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>REPORT OF FOREIGN PRIVATE ISSUER</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PURSUANT TO RULE 13a-16 OR 15d-16 UNDER</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>THE SECURITIES EXCHANGE ACT OF 1934</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>For the month of May 2021</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Commission File Number: 001-34661</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><U>Newegg Commerce, Inc.</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Translation of registrant&rsquo;s name in English)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><U>17560 Rowland Street, City of Industry, CA
91748</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Address of principal executive offices)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Indicate by check mark whether the registrant files or will file annual
reports under cover of Form 20-F or Form 40-F.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Form
20-F&nbsp;&nbsp; </FONT><FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9746;</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Form
40-F&nbsp;&nbsp; &#9744;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">Indicate
by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1): &#9744;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">Indicate
by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7): &#9744;</FONT></P>

<P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Announcement of Completion of Merger</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt">On May 19, 2021, Newegg Commerce,
Inc., formerly known as Lianluo Smart Limited., (for avoidance of doubts, in this Form 6-K, the post-closing issuer is referred to as
the &ldquo;<B>Company</B>&rdquo;, and the pre-closing issuer is referred to as &ldquo;<B>LLIT</B>&rdquo;) issued a press release announcing
the closing of the merger with privately-held Newegg Inc. (&ldquo;<B>Newegg</B>&rdquo;) contemplated by that certain Agreement and Plan
of Merger (the &ldquo;<B>Merger Agreement</B>&rdquo;) dated October 23, 2020, by and among LLIT, Lightning Delaware Sub, Inc., a Delaware
corporation and wholly owned subsidiary of the Company and Newegg, and the disposition of all of LLIT&rsquo;s legacy business contemplated
by that certain Equity Transfer Agreement (&ldquo;<B>Disposition Agreement</B>&rdquo;) dated October 23, 2020, by and among LLIT, Beijing
Fenjin Times Technology Development Co., Ltd. (&ldquo;<B>Beijing Fenjin</B>&rdquo;) and its wholly owned subsidiary, Lianluo Connection.
Following the closing, the Company has been renamed Newegg Commerce, Inc. and <FONT STYLE="background-color: white">the common shares
of the Company, par value $0.021848 per share (the &ldquo;<B>Common Shares</B>&rdquo;) are expected to begin trading under the Company&rsquo;s
new symbol &ldquo;NEGG&rdquo; on the Nasdaq Capital Market on or about May 20, 2021</FONT>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt">The foregoing description
of the Merger Agreement and the Disposition Agreement is not complete and is qualified in its entirety by reference to the full text of
such agreements, which are attached as Annex A and Annex E to Proxy Statement/Prospectus (File No. 333-24960) filed by the Company with
the Securities and Exchange Commission on April 14, 2021 and incorporated herein by reference.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt">Copy of the press release
is attached as Exhibit 99.1 to this current report on Form 6-K and is incorporated by reference herein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>Changes in Registrant&rsquo;s Certifying
Accountant</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I>Former Independent Registered Public Accounting
Firm</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In connection with the closing of the Restructure,
on May 19, 2021, the audit committee of board of directors of the LLIT (the &ldquo;<B>Audit Committee</B>&rdquo;) received the letter
of resignation from its independent registered public accounting firm, BDO China Shu Lun Pan Certified Public Accountants LLP (&ldquo;<B>BDO
China</B>&rdquo;), effective immediately.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The audit reports of BDO China on LLIT&rsquo;s consolidated
financial statements as of and for the years ended December 31, 2019 and 2020 contained no adverse opinion or disclaimer of opinion and
were not qualified or modified as to uncertainty, audit scope or accounting principles, except that the audit report on the December 31,
2019 consolidated financial statements included an explanatory paragraph that described factors that raised substantial doubt about LLIT&rsquo;s
ability to continue as a going concern.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During LLIT&rsquo;s two most recent fiscal years and
for the subsequent interim period through May 19, 2021, LLIT had no &ldquo;disagreements&rdquo; (as described in Item 16F(a)(1)(iv) of
Form 20-F) with BDO China on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure,
which disagreements, if not resolved to the satisfaction of BDO China, would have caused it to make reference in connection with its opinion
to the subject matter of the disagreements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During LLIT&rsquo;s two most recent fiscal years and
for the subsequent interim period through May 19, 2021, there was one &ldquo;reportable event&rdquo; within the meaning of Item 16F(a)(1)(v)
of Form 20-F, relating to disclosure of material weakness in LLIT&rsquo;s internal control over financial reporting. As previously reported,
the following material weakness was identified as of December 31, 2020 and 2019: LLIT did not have sufficient qualified accounting personnel
with level of knowledge, experience and training of U.S. GAAP and SEC reporting requirements commensurate with our financial reporting
requirements. Also, as a small company, LLIT did not have sufficient internal control personnel to set up adequate review functions at
each reporting level.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In accordance with Item 16F(a)(3) of Form 20-F, BDO
China was furnished with a copy of this Form 6-K on May 19, 2021, providing BDO China with the opportunity to furnish the Company with
a letter addressed to the SEC stating whether it agrees with the statements made by the Company herein in response to Item 16F(a) of Form
20-F, and if not, stating the respects in which it does not agree. Attached as Exhibit 15.1 is a copy of BDO China&rsquo;s letter addressed
to the SEC relating to the statements made by the Company in this report.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I>New Independent Registered Public Accounting
Firm</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On May 19, 2021 upon the Audit Committee&rsquo;s
approval, the Company engaged BDO USA LLP (&ldquo;<B>BDO USA</B>&rdquo;) as its new independent registered public accounting firm to audit
and review the Company&rsquo;s financial statements effective immediately.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Prior to the closing of the Restructure, BDO USA
was the independent accountants for Newegg. The Audit Committee determined that because the Company financial statements are tantamount
to the financial statements of Newegg after the closing, for reasons of continuity, BDO USA should be appointed as the new independent
registered public accounting firm of the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the LLIT&rsquo;s two most recent fiscal
years and through the subsequent interim period to May 19, 2021, LLIT did not consult BDO USA with respect to (a) the application of
accounting principles to a specified transaction, either completed or proposed; or the type of audit opinion that might be rendered on
the LLIT&rsquo;s consolidated financial statements, and neither a written report was provided to LLIT or oral advice was provided that
BDO USA concluded was an important factor considered by LLIT in reaching a decision as to the accounting, auditing or financial reporting
issue; or (b) any matter that was the subject of either a disagreement as defined in Item 16F(a)(1)(iv) of Form 20-F or a reportable
event as described in Item 16F(a)(1)(v) of Form 20-F.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>INDEX TO EXHIBITS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Calibri, Helvetica, Sans-Serif">
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    <TD STYLE="text-align: left; font-family: Times New Roman, Times, Serif; font-weight: bold">Exhibit</TD><TD STYLE="font-family: Times New Roman, Times, Serif; font-weight: bold">&nbsp;</TD><TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left; font-family: Times New Roman, Times, Serif; font-weight: bold">Number</TD><TD STYLE="padding-bottom: 1.5pt; font-family: Times New Roman, Times, Serif; font-weight: bold">&nbsp;</TD><TD STYLE="font-family: Times New Roman, Times, Serif; font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif; font-weight: bold; border-bottom: Black 1.5pt solid">Exhibit Title</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 9%; font-family: Times New Roman, Times, Serif; text-align: left">15.1</TD><TD STYLE="width: 1%; font-family: Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 1%; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 89%; font-family: Times New Roman, Times, Serif; text-align: justify"><A HREF="ea141330ex15-1_neweggcomme.htm">Letter from BDO China, Dated May 19, 2021.</A></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-family: Times New Roman, Times, Serif; text-align: left">99.1</TD><TD STYLE="font-family: Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif; text-align: justify"><A HREF="ea141330ex99-1_neweggcomme.htm">Press Release, dated May 19, 2021.</A></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SIGNATURES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 32pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Pursuant to the requirements
of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto
duly authorized.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; width: 60%; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; width: 4%; text-align: center; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; width: 36%; text-align: center; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Newegg Commerce, Inc.</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-align: center; text-indent: 0">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">May 19, 2021</FONT></TD>
    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="padding: 0; border-bottom: black 1.5pt solid; text-align: center; text-indent: 0"><P STYLE="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif">/s/ Robert Chang</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-align: center; text-indent: 0"><P STYLE="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif">Robert Chang</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-align: center; text-indent: 0"><P STYLE="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif">Chief Financial Officer</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">3</P>

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<DOCUMENT>
<TYPE>EX-15.1
<SEQUENCE>2
<FILENAME>ea141330ex15-1_neweggcomme.htm
<DESCRIPTION>LETTER FROM BDO CHINA, DATED MAY 19, 2021
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 45pt; text-align: right; text-indent: -45pt"><B>Exhibit 15.1</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 45pt; text-align: center; text-indent: -45pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 45pt; text-align: center; text-indent: -45pt"><B>Letter Regarding
Change in Accountants for Form 6-K</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 45pt; text-align: center; text-indent: -45pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><IMG SRC="ex15-1_001.jpg" ALT=""></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">May 19, 2021</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">100 F Street N.E.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">We have been furnished with a copy of
the response to Form 6-K for the event that occurred on May 19, 2021, to be filed by our former client, Lianluo Smart Limited. We agree
with the statements made in response to General Instructions B related to changes in registrant&rsquo;s certifying accountants insofar
as they relate to our Firm.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">Very truly yours,</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B>/s/ BDO China Shu Lun Pan Certified Public Accountants LLP</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt">Beijing, China May 19, 2021</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt">&nbsp;</P>

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<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>3
<FILENAME>ea141330ex99-1_neweggcomme.htm
<DESCRIPTION>PRESS RELEASE, DATED MAY 19, 2021
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Exhibit 99.1</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Newegg Commerce, Inc. (formerly Lianluo Smart
Limited) Announces Consummation of Merger and Disposition</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">City of Industry, California, May 19, 2021 (BUSINESS
WIRE) -- Newegg Commerce, Inc., formerly Lianluo Smart Limited (the &ldquo;Company&rdquo;) (NASDAQ: NEGG), a leading e-commerce company
in North America, announced the closing of the merger with privately-held Newegg Inc. (&ldquo;Newegg&rdquo;) pursuant to the terms of that
certain Agreement and Plan of Merger (the &ldquo;Merger Agreement&rdquo;) dated October 23, 2020. Immediately after the closing of the merger,
the Company also consummated the disposition of all of its legacy business, pursuant to the terms of the equity transfer agreement (&ldquo;Disposition
Agreement&rdquo;) dated October 23, 2020. With the closing, the Company has been renamed Newegg Commerce, Inc. and the Company&rsquo;s
common shares are expected to begin trading under the Company&rsquo;s new symbol &ldquo;NEGG&rdquo; on or about May 20, 2021.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The merger and disposition (collectively, the
&ldquo;Restructure&rdquo;) was approved by the Company&rsquo;s shareholders on May 12, 2021. As a result of the closing of the Restructure,
the stockholders of Newegg became the Company&rsquo;s majority owners, Newegg became the Company&rsquo;s wholly owned subsidiary and the
Company exited the legacy medical device business previously conducted by its subsidiaries. Immediately upon completion of the Restructure,
Newegg&rsquo;s stockholders have an ownership interest of approximately 98.68%, and the Company&rsquo;s existing shareholders own approximately
1.32% of the Company. The Company eliminated its dual class structure and all Class A and Class B shares have been exchanged to common
shares on a one-for-one basis. The directors and officers appointed by Newegg became the directors and officers of the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&ldquo;Becoming a public company is a milestone
20+ years in the making, made possible by the hard work of Newegg&rsquo;s employees, and the support of our many partners, investors and
customers,&rdquo; said Mr. Anthony Chow, Global CEO of Newegg Commerce, Inc. &ldquo;As we enter this new phase as a public company, we&rsquo;re
more energized than ever about what the future holds for our company.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company decided not to proceed with the $30
million offering that was previously contemplated for completion concurrently with the Restructure. The offering was no longer necessary
for the Company to meet NASDAQ initial listing requirements. In addition, recent volatility in the Company&rsquo;s public share price
and the Company&rsquo;s cash position were other factors considered by the Company before deciding to forgo the offering. The Company
may reassess this decision in the future.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">A registration statement on Form F-1, relating
to the previously contemplated offering of securities, has been filed with the Securities and Exchange Commission (the &ldquo;SEC&rdquo;),
but has not yet been declared effective. Securities may not be sold, nor may offers to buy be accepted, until the registration statement
becomes effective. This press release shall not constitute an offer to sell or a solicitation of an offer to buy these securities, nor
shall there be any sale of these securities in any state or jurisdiction in which such offer, solicitation or sale would be unlawful prior
to registration or qualification under the securities laws of any such state or jurisdiction.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 1 -->
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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>About Newegg Commerce, Inc.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Newegg Commerce, Inc., headquartered in the City
of Industry, California, is a leading e-commerce company offering direct sales and an online marketplace platform for IT computer components,
consumer electronics, entertainment, smart home and gaming products and provides certain third-party logistics services globally. For
more information, please visit https://www.newegg.com/</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Forward Looking Statements</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">This press release includes &ldquo;forward-looking statements&rdquo;
within the meaning of U.S. federal securities laws. Words such as &ldquo;expect,&rdquo; &ldquo;estimate,&rdquo; &ldquo;project,&rdquo; &ldquo;budget,&rdquo;
&ldquo;forecast,&rdquo; &ldquo;anticipate,&rdquo; &ldquo;intend,&rdquo; &ldquo;plan,&rdquo; &ldquo;may,&rdquo; &ldquo;will,&rdquo; &ldquo;could,&rdquo;
&ldquo;should,&rdquo; &ldquo;believes,&rdquo; &ldquo;predicts,&rdquo; &ldquo;potential,&rdquo; &ldquo;continue&rdquo; and similar expressions are
intended to identify such forward-looking statements. These forward-looking statements involve significant risks and uncertainties that
could cause the actual results or performance to differ materially from those expressed or implied by these forward-looking statements
and, consequently, you should not rely on these forward-looking statements as predictions of future events.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">These risks and uncertainties include, but are
not limited to, the risk factors described by the Company in its filings with the SEC. These risk factors and those identified elsewhere
in this press release, among others, could cause actual results to differ materially from historical performance and include, without
limitation, the Company&rsquo;s expectations with respect to future performance, growth and anticipated acquisitions; the anticipated
financial impact of the Restructure; ability to recognize the anticipated benefits of the Restructure; costs related to the Restructure;
demand for consumer electrics; impact of the COVID-19 pandemic; global economic conditions; geopolitical events and regulatory changes;
loss of key personnel; difficulty managing planned growth properly; access to additional financing; changes in tax laws; changing interpretations
of generally accepted accounting principles; inquiries and investigations and related litigation; continued compliance with government
regulations; and other risks and uncertainties indicated from time to time in filings with the SEC. The foregoing list of factors is not
exclusive. Readers are cautioned not to place undue reliance upon any forward-looking statements, which speak only as of the date made.
The forward-looking statements included in this communication are made only as of the date hereof. The Company does not undertake any
obligation to update forward-looking statements to reflect events or circumstances after the date they were made, whether as a result
of new information, future events or otherwise, except as may be required under applicable securities laws.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>For more information, please contact:</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Newegg Commerce, Inc.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Lisa A. Potok</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">VP of Finance and Investor Relations</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-size: 10pt">E-mail: </FONT>Lisa.A.Potok@newegg.com</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<!-- Field: Rule-Page --><DIV STYLE="width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
