United States securities and exchange commission logo
October 13, 2023
Jun Wang
Chief Financial Officer
iQIYI, Inc.
No. 21, North Road of Workers' Stadium
Chaoyang District, Beijing 100027
People s Republic of China
Re: iQIYI, Inc.
Form 20-F for
Fiscal Year Ended December 31, 2022
File No. 001-38431
Dear Jun Wang:
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
cc: Haiping Li