United States securities and exchange commission logo September 8, 2022 Igor Gerasimov Chief Financial Officer, Executive Director Ozon Holdings PLC Arch. Makariou III, 2-4 Capital Center, 9th floor 1065, Nicosia, Cyprus Re: Ozon Holdings PLC Form 20-F for Fiscal Year Ended December 31, 2021 Filed May 2, 2022 File No. 001-39713 Dear Mr. Gerasimov: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Trade & Services