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                              August 17, 2023

       Henry Dachuan Sha
       Chief Financial Officer
       Zhihu Inc.
       A5 Xueyuan Road
       Haidian District, Beijing 100083
       People   s Republic of China

                                                        Re: Zhihu Inc.
                                                            Form 20-F for the
Fiscal Year Ended December 31, 2022
                                                            File No. 001-40253

       Dear Henry Dachuan Sha:

              We have limited our review of your filing to the submission
and/or disclosures as
       required by Item 16I of Form 20-F 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 these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond.

                                                        After reviewing your
response to these comments, we may have additional comments.

       Form 20-F for the Fiscal Year Ended December 31, 2022

       Item 16I. Disclosure Regarding Foreign Jurisdictions that Prevent
Inspections, page 149

   1.                                                   We note your statement
that you reviewed your register of members and public filings
                                                        made by your
shareholders in connection with your required submission under paragraph
                                                        (a). Please
supplementally describe any additional materials that were reviewed and tell us
                                                        whether you relied upon
any legal opinions or third party certifications such as affidavits
                                                        as the basis for your
submission. In your response, please provide a similarly detailed
                                                        discussion of the
materials reviewed and legal opinions or third party certifications relied
                                                        upon in connection with
the required disclosures under paragraphs (b)(2) and (3).
   2.                                                   In order to clarify the
scope of your review, please supplementally describe the steps you
                                                        have taken to confirm
that none of the members of your board or the boards of your
                                                        consolidated foreign
operating entities are officials of the Chinese Communist Party. For
                                                        instance, please tell
us how the board members    current or prior memberships on, or
                                                        affiliations with,
committees of the Chinese Communist Party factored into your
                                                        determination. In
addition, please tell us whether you have relied upon third party
 Henry Dachuan Sha
Zhihu Inc.
August 17, 2023
Page 2
      certifications such as affidavits as the basis for your disclosure.
3.    We note that your disclosures pursuant to Items 16I(b)(2), (b)(3) and
(b)(5) are provided
      for    Zhihu Inc., the VIEs, or the VIEs    subsidiaries.    We also note
that the list of principal
      subsidiaries in Exhibit 8.1 indicates that Zhihu, Inc. has a subsidiary
located in Hong
      Kong. Please note that Item 16I(b) requires that you provide disclosures
for yourself and
      your consolidated foreign operating entities, including variable interest
entities or similar
      structures.
          With respect to (b)(2), please supplementally clarify the
jurisdictions in which your
           consolidated foreign operating entities are organized or
incorporated and confirm, if
           true, that you have disclosed the percentage of your shares or the
shares of your
           consolidated operating entities owned by governmental entities in
each foreign
           jurisdiction in which you have consolidated operating entities.
Alternatively, provide
           this information in your supplemental response.
          With respect to (b)(3) and (b)(5), please provide the information
required by (b)(3)
           and (b)(5) for you and all of your consolidated foreign operating
entities in your
           supplemental response.
4.    With respect to your disclosure pursuant to Item 16I(b)(5), we note that
you have included
      language that such disclosure is    to our knowledge.    Please
supplementally confirm
      without qualification, if true, that your articles and the articles of
your consolidated
      foreign operating entities do not contain wording from any charter of the
Chinese
      Communist Party.
        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.

       Please contact Tyler Howes at 202-551-3370 or Andrew Mew at 202-551-3377
with
any questions.



                                                              Sincerely,
FirstName LastNameHenry Dachuan Sha
                                                              Division of
Corporation Finance
Comapany NameZhihu Inc.
                                                              Disclosure Review
Program
August 17, 2023 Page 2
cc:       Shu Du, Esq.
FirstName LastName