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                             July 22, 2020

       Tie Li
       Director and Chief Financial Officer
       Li Auto Inc.
       8th Floor, Block D, Building 8,
       4th District of Wangjing East Garden,
       Chaoyang District, Beijing 100102
       People's Republic of China

                                                        Re: Li Auto Inc.
                                                            Registration
Statement on Form F-1
                                                            Filed July 10, 2020
                                                            File No. 333-239812

       Dear Mr. Li:

              We have reviewed your registration statement and have the
following comments. In
       some of our comments, we may ask you to provide us with information so
we may better
       understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Form F-1 Filed July 10, 2020

       Jurisdiction and Arbitration, page 189

   1.                                                   Please clearly disclose
whether the exclusive forum provision applies to claims arising
                                                        under the Exchange Act
or the Securities Act in this section and on page 61.
   2.                                                   Please revise to
clarify, if true, that the arbitration provision does not apply to claims
                                                        arising under the
Securities Act or Exchange Act. Please revise your disclosure to clarify
                                                        whether purchasers in a
secondary transaction would be subject to this provision.
 Tie Li
Li Auto Inc.
July 22, 2020
Page 2
3.    We note your disclosure that the deposit agreement contains provisions
that irrevocably
      waive any right to a trial by jury in any lawsuit or proceeding against
the depositary or the
      company related to the company's shares, the ADSs or the deposit
agreement. Please
      disclose that investors cannot waive compliance with the federal
securities laws and the
      rules and regulations thereunder. Please clarify whether purchasers in a
secondary
      transaction would be subject to this provision.
General

4.    We note your disclosure that Inspired Elite Investments Limited has
special rights under
      the investor rights agreement, including the right to right to appoint,
remove, and replace
      one director. We also note the Founder Entity has special rights,
including the right to
      appoint, remove, and replace one director. Please revise your summary to
reflect these
      special rights and include appropriate risk factor disclosure. Please
also consider updating
      page 156 to reflect board appointment rights of Elite Investments
Limited.
        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       You may contact Ernest Greene, Staff Accountant at (202) 551-3733 or
Kevin Stertzel,
Staff Accountant at (202) 551-3723 if you have questions regarding comments on
the financial
statements and related matters. Please contact Sherry Haywood, Staff Attorney
at (202) 551-
3345 or Asia Timmons-Pierce, Special Counsel at (202) 551-3754 with any other
questions.



                                                            Sincerely,
FirstName LastNameTie Li
                                                            Division of
Corporation Finance
Comapany NameLi Auto Inc.
                                                            Office of
Manufacturing
July 22, 2020 Page 2
cc:       Z. Julie Gao
FirstName LastName