Morgan Stanley & Co. LLC
1585 Broadway
New York, NY 10036
United States
BofA Securities, Inc.
One Bryant Park
New York, NY 10036
United States
China International Capital Corporation Hong Kong Securities Limited
29/F, One International Finance Centre
1 Harbour View Street
Central, Hong Kong
as representatives of the underwriters
VIA EDGAR
March 15, 2021
Melissa Kindelan
Christine Dietz
Jeff Kauten
Jan Woo
Office of Technology
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Tuya Inc. (the “Company”) |
| Registration Statement on Form F-1, as amended (File No. 333-253575) |
| Registration Statement on Form 8-A (File No. 001-40210) |
Dear Ladies and Gentlemen:
We hereby join the Company’s request for acceleration of the above-referenced Registration Statements, requesting effectiveness at 4:00 p.m., Eastern Time on March 17, 2021, or as soon thereafter as is practicable.
Pursuant to Rule 460 of the General Rules and Regulations promulgated under the Securities Act of 1933, as amended, we wish to advise you that between March 12, 2021 and the date hereof, copies of the Company’s preliminary prospectus dated March 12, 2021 were distributed as follows:
More than 1,000 copies to prospective underwriters, institutional investors, dealers and others.
The undersigned advise that the underwriters have complied and will continue to comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
[Signature page follows]
Very truly yours,
Morgan Stanley & Co. LLC
BofA Securities, Inc.
China International Capital Corporation Hong Kong Securities Limited
as representatives of the underwriters
| Morgan Stanley & Co. LLC | ||
| By: | /s/ Celestina Milner | |
| Name: | Celestina Milner | |
| Title: | Executive Director | |
[Signature page to Acceleration Request]
| BofA Securities, Inc. | ||
| By: | /s/ Catherine Wang | |
| Name: | Catherine Wang | |
| Title: | Managing Director | |
[Signature page to Acceleration Request]
China International Capital Corporation Hong Kong Securities Limited
| By: | /s/ Shi Qi | |
| Name: | Shi Qi | |
| Title: | Managing Director | |
[Signature page to Acceleration Request]
