ihuman INC.
Floor 8, Building B
No. 1 Wangjing East Road
Chaoyang District, Beijing 100102
People’s Republic of China
August 11, 2023
VIA EDGAR
Mr. Robert Shapiro
Mr. Stephen Kim
Mr. Christopher Dunham
Mr. Kyle Wiley
Mr. Dieter King
Mr. Brian Fetterolf
Division of Corporation Finance
Office of Trade & Services
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| RE: | iHuman Inc. (the “Company”) | |
| Form 20-F for Fiscal Year Ended December 31, 2022 | ||
| Filed April 25, 2023 | ||
| File No. 001-39591 |
Dear Mr. Shapiro, Mr. Kim, Mr. Dunham, Mr. Wiley, Mr. King and Mr. Fetterolf:
The Company has received the letter dated August 3, 2023 from the staff of the Securities and Exchange Commission (the “Staff”) regarding the Company’s annual report on Form 20-F for the fiscal year ended December 31, 2022 filed with the Commission on April 25, 2023 (the “2022 Form 20-F”). The Company respectfully submits to the Staff to request an extension to the deadline for responding to the letter due to the additional time required to gather sufficient information and prepare thorough responses to address the Staff’s comments. The Company will provide its response to the letter as soon as possible, in any event no later than August 31, 2023.
If you have any additional questions or comments regarding the 2022 Form 20-F, please contact the undersigned at vivien.wang@ihuman.com or the Company’s U.S. counsel, Haiping Li of Skadden, Arps, Slate, Meagher & Flom LLP at +86 (21) 6193-8210 or via e-mail at haiping.li@skadden.com.
| Very truly yours, | ||
| /s/ Vivien Weiwei Wang | ||
| Name: | Vivien Weiwei Wang | |
| Title: | Chief Financial Officer | |
| cc: | Haiping Li, Esq., Partner, Skadden, Arps, Slate, Meagher & Flom LLP |
| Yilin Xu, Esq., Partner, Skadden, Arps, Slate, Meagher & Flom LLP | |
| Kang Li, Partner, Ernst & Young Hua Ming LLP |