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Exhibit 15.3
中国北京建国门外大街1号国贸写字楼2座12-14层100004
12-14th Floor, China World Office 2, No. 1 Jianguomenwai Avenue, Beijing 100004, China
电话 Tel: +86 10 6563 7181 传真 Fax: +86 10 6569 3838
电邮 Email: beijing@tongshang.com 网址 Web: www.tongshang.com
May 14, 2024
111, Inc.
3-4/F, No. 295 ZuChongZhi Road,
Pudong New Area
Shanghai, 201203
The People’s Republic of China
Dear Sirs,
We consent to the reference to our firm under the headings “Item 3. Key Information — Permissions Required from the PRC Authorities for Our Operations,” and “Item 3. Key Information — D. Risk Factors,” in 111, Inc.’s Annual Report on Form 20-F for the year ended December 31, 2023, which will be filed with the Securities and Exchange Commission in the month of May 2024.
Yours faithfully,
/s/ Commerce & Finance Law Offices