<SEC-DOCUMENT>0001193125-21-101468.txt : 20210430
<SEC-HEADER>0001193125-21-101468.hdr.sgml : 20210430
<ACCEPTANCE-DATETIME>20210331083915
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-21-101468
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20210331

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LIZHI INC.
		CENTRAL INDEX KEY:			0001783407
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER PROGRAMMING, DATA PROCESSING, ETC. [7370]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			F4
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		YANGCHENG CREATIVE INDUSTRY ZONE
		STREET 2:		NO.309, HUANGPU AVENUE, MIDDLE
		CITY:			TIANHE DISTRICT, GUANGZHOU
		STATE:			F4
		ZIP:			510655
		BUSINESS PHONE:		020 8381-8791

	MAIL ADDRESS:	
		STREET 1:		YANGCHENG CREATIVE INDUSTRY ZONE
		STREET 2:		NO.309, HUANGPU AVENUE, MIDDLE
		CITY:			TIANHE DISTRICT, GUANGZHOU
		STATE:			F4
		ZIP:			510655
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML><HEAD>
<TITLE>ISSUER ACCELERATION REQUEST</TITLE>
</HEAD>
 <BODY BGCOLOR="WHITE">


<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt;margin-bottom:0pt" ALIGN="center">


<IMG SRC="g133779g0331090750530.jpg" ALT="LOGO">
 </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>LIZHI INC. </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Yangcheng Creative Industry Zone </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">No.&nbsp;309 Middle Huangpu Avenue </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Tianhe District, Guangzhou 510655 </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">The People&#146;s Republic of China </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">+86 20 8381-8791 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><I>VIA EDGAR </I></B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Mr.&nbsp;Larry Spirgel </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Office Chief </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">United States Securities and Exchange Commission </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of
Corporation Finance </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Office of Technology </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street, N.E.
</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, DC 20549 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right">March&nbsp;31, 2021
</P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">


<TR>

<TD WIDTH="3%"></TD>

<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="96%"></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>Re:</B></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>LIZHI INC.</B></P></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>Registration Statement on Form <FONT STYLE="white-space:nowrap">F-3</FONT></B></P></TD></TR>

<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>Filed March&nbsp;26, 2021</B></P></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman"><B>File <FONT STYLE="white-space:nowrap">No.&nbsp;333-254782</FONT></B></P></TD></TR>
</TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Ladies and Gentlemen: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Pursuant
to Rule 461 under the Securities Act of 1933, as amended, LIZHI INC. (the &#147;<B>Registrant</B>&#148;) hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 8:30 a.m. EST
on April&nbsp;2, 2021, or as soon as thereafter practicable. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Please note that we acknowledge the following: </P>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">should the Securities and Exchange Commission (the &#147;<B>Commission</B>&#148;) or the staff, acting pursuant
to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; </P></TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing
effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and </P></TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="2%">&nbsp;</TD>
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#149;</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">the Registrant may not assert staff comments and the declaration of effectiveness as a defense in any
proceeding initiated by the Commission or any person under the federal securities laws of the United States. </P></TD></TR></TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="40%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt">


<TR>

<TD WIDTH="100%"></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Sincerely,</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">By: <U>/s/ Jinnan (Marco) Lai&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Name: Jinnan (Marco) Lai</P> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman">Title: Founder, Chief
Executive Officer, and Director</P></TD></TR>
</TABLE></DIV> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">


<TR>

<TD WIDTH="2%"></TD>

<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="97%"></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">cc:</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top">Ying Li, Esq.,</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top">Hunter Taubman Fischer&nbsp;&amp; Li LLC</TD></TR>
</TABLE>
</DIV></Center>

</BODY></HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g133779g0331090750530.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 g133779g0331090750530.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0D)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1"  S -\# 2(  A$! Q$!_\0
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# __9

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