September 12, 2024

Yuanjun Ye
Chief Financial Officer
LightInTheBox Holding Co., Ltd.
51 Tai Seng Avenue
#05-02B/C, Pixel Red
Singapore 533941

       Re: LightInTheBox Holding Co., Ltd.
           Form 20-F for Fiscal Year Ended December 31, 2023
           Response Dated August 20, 2024
           File No. 001-35942
Dear Yuanjun Ye:

       We have reviewed your filing and have the following comment(s).

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Response Dated August 20, 2024
Conventions that Apply to this Annual Report on Form 20-F, page ii

1.     We note your proposed disclosure in response to prior comment 1 and
reissue it. Please
       revise your proposed disclosure to affirmatively state that the legal
and operational risks
       associated with operating in China also apply to operations in Hong
Kong.
2.     We note your proposed disclosure in response to prior comment 4 and
reissue it in part.
       Please revise the second bulleted summary risk factor to clearly discuss
that rules and
       regulations in China can change quickly with little advance notice.
        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 Rucha Pandit at 202-551-6022 or Dietrich King at
202-551-8071 with
any questions.
 September 12, 2024
Page 2



                     Sincerely,

                     Division of Corporation Finance
                     Office of Trade & Services
cc:   Yu Wang