United States securities and exchange commission logo

                 March 30, 2021

       Jinnan Lai
       Chief Executive Officer
       LIZHI INC.
       Yangcheng Creative Industry Zone
       No. 309 Middle Huangpu Avenue
       Tianhe District, Guangzhou 510655
       The People   s Republic of China

                                                        Re: LIZHI INC.
Statement on Form F-3
                                                            Filed March 26,
                                                            File No. 333-254782

       Dear Mr. Lai:

              This is to advise you that we have not reviewed and will not
review your registration

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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 Matthew Derby, Staff Attorney, at (202) 551-3334
or Larry Spirgel, Office
       Chief, at (202) 551-3815 with any questions.


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