TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo October 27, 2023 Shaofang Weng Chief Executive Officer Planet Image International Ltd No. 756 Guangfu Road Hi-tech Development Zone Xinyu City, Jiangxi Province People s Republic of China Re: Planet Image International Ltd Amendment No. 6 to Registration Statement on Form F-1 Filed October 17, 2023 File No. 333-263602 Dear Shaofang Weng: We have reviewed your amended registration statement and have the following comment. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe the comment applies 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 this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our October 12, 2023 letter. Amendment No. 6 to Registration Statement on Form F-1 General 1. We note your response to prior comment 1. We also note the penultimate sentence of the risk factor titled Our success depends on the continuing efforts of our senior management and other key employees has not been restored to the disclosure as it existed in the June 7, 2023 registration statement. Please restore this risk factor disclosure. Shaofang Weng FirstName LastNameShaofang Planet Image International Ltd Weng Comapany October 27,NamePlanet 2023 Image International Ltd October Page 2 27, 2023 Page 2 FirstName LastName Please contact Joanna Lam at 202-551-3476 or Raj Rajan at 202-551-3388 if you have questions regarding comments on the financial statements and related matters. Please contact Irene Barberena-Meissner at 202-551-6548 or Karina Dorin at 202-551-3763 with any other questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Cindy Li, Esq.