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                            November 17, 2023

       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, 2022
                                                            Response dated 
September 28, 2023
                                                            File No. 001-35942

       Dear Yuanjun Ye:

              We have reviewed your September 28, 2023 response to our comment 
letter and have the
       following comment.

              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. Unless
       we note otherwise, any references to prior comments are to comments in 
our September 19,
       2023 letter.

       Form 20-F for Fiscal Year Ended December 31, 2022

       General

   1.                                                   We note your response 
to prior comment 1. In order to clarify the scope of your review,
                                                        please supplementally 
describe the steps you have taken to confirm that none of the
                                                        members of your board 
or the boards of your consolidated foreign operating entities are
                                                        officials of the 
Chinese Communist Party. For instance, please tell us how the board
                                                        members    current or 
prior memberships on, or affiliations with, committees of the Chinese
                                                        Communist Party 
factored into your determination. In addition, please tell us whether you
                                                        have relied upon third 
party certifications such as affidavits as the basis for your
                                                        disclosure.
 Yuanjun Ye
LightInTheBox Holding Co., Ltd.
November 17, 2023
Page 2


       Please contact Jennifer Gowetski at 202-551-3401 or Andrew Mew at 
202-551-3377 with
any other questions.



                                                       Sincerely,
FirstName LastNameYuanjun Ye
                                                       Division of Corporation 
Finance
Comapany NameLightInTheBox Holding Co., Ltd.
                                                       Disclosure Review 
Program
November 17, 2023 Page 2
cc:       Yu Wang
FirstName LastName