Zepp Health Corporation
Huami Global Innovation Center
Building B2, Zhong’an Chuanggu Technology Park
No. 900 Wangjiang West Road
Hefei, 230088
People’s Republic of China
August 30, 2022
VIA EDGAR
Stephen Krikorian
Morgan Youngwood
Division of Corporation Finance
Office of Technology
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | Zepp Health Corporation (the “Company”) |
Form 20-F for the Fiscal Year Ended December 31, 2021
Filed April 28, 2022
File No. 001-38369
Ladies and Gentlemen:
Zepp Health Corporation (the “Company”) has received the letter dated August 18, 2022 from the staff of the Securities and Exchange Commission (the “Staff”) regarding the Company’s Form 20-F for the fiscal year ended December 31, 2021 (the “2021 Form 20-F”). The Company respectfully submits to the Staff to request an extension of 10 business days to the deadline for responding to the letter due to the additional time required to gather sufficient information and prepare thorough responses to address certain comments in the letter. The Company will provide its response to the letter via EDGAR as soon as possible prior to September 15, 2022.
If you have any additional questions or comments regarding the 2021 Form 20-F, please contact the Company’s U.S. counsel, Haiping Li of Skadden, Arps, Slate, Meagher & Flom, at +86 21 6193 8210 or via e-mail at haiping.li@skadden.com, or the Chief Financial Officer of the Company, Leon Cheng Deng, via e-mail at leoncdeng@zepp.com. Thank you very much.
Very truly yours, |
/s/ Leon Cheng Deng | |
Leon Cheng Deng | |
Chief Financial Officer |
cc: | Wang Huang, Chairman of the Board of Directors and Chief Executive Officer, Zepp Health Corporation |
Haiping Li, Partner, Skadden, Arps, Slate, Meagher & Flom LLP
Jason Zhang, Partner, Deloitte Touche Tohmatsu Certified Public Accountants LLP