TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo March 8, 2024 Mingming Su Chief Strategy Officer & Director DouYu International Holdings Ltd 20/F, Building A, New Development International Center No. 473 Guanshan Avenue Hongshan District, Wuhan, Hubei Province 430073 People's Republic of China Re: DouYu International Holdings Ltd Form 20-F for the Fiscal Year Ended December 31, 2022 File No. 001-38967 Dear Mingming Su: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Technology cc: Li He