United States securities and exchange commission logo
February 9, 2024
Edward Lu
Chief Financial Officer
Phoenix New Media Ltd
Sinolight Plaza, Floor 16
No. 4 Qiyang Road
Wangjing, Chaoyang District, Beijing, 100102
People s Republic of China
Re: Phoenix New Media
Ltd
Form 20-F for the
Year Ended December 31, 2022
File No. 001-35158
Dear Edward Lu:
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 Technology
cc: Yi Gao