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                              June 9, 2023

       Xiaoping Chen
       Chief Executive Officer
       Viomi Technology Co., Ltd
       Wansheng Square, Rm 1302 Tower C
       Xingang East Road , Haizhu District
       Guangzhou, Guangdong , 510220
       People   s Republic of China

                                                        Re: Viomi Technology
Co., Ltd
                                                            Form 20-F for the
Year Ended December 31, 2022
                                                            Filed April 25,
2023
                                                            File No. 001-38649

       Dear Xiaoping Chen:

              We have limited our review of your filing to the financial
statements and related
       disclosures and have the following comments. In some of our comments, we
may ask you to
       provide us with information so we may better understand your disclosure.

              Please respond to these comments 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 our
       comments apply to your facts and circumstances, please tell us why in
your response.

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

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

       Item 16I. Disclosure Regarding Foreign Jurisdictions that Prevent
Inspections, page 152

   1.                                                   We note your statement
that you reviewed your register of members and public filings
                                                        made by your
shareholders in connection with your required submission under paragraph
                                                        (a). Please
supplementally describe any additional materials that were reviewed and tell us
                                                        whether you relied upon
any legal opinions or third-party certifications such as affidavits
                                                        as the basis for your
submission. In your response, please provide a similarly detailed
                                                        discussion of the
materials reviewed and legal opinions or third-party certifications relied
                                                        upon in connection with
the required disclosures under paragraphs (b)(2) and (3).
 Xiaoping Chen
FirstName  LastNameXiaoping
Viomi Technology  Co., Ltd Chen
Comapany
June 9, 2023NameViomi Technology Co., Ltd
June 9,
Page 2 2023 Page 2
FirstName LastName
2.       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.
3.       We note that your disclosures pursuant to Items 16I(b)(2), (b)(3), and
(b)(5) are provided
         for Viomi Technology Co., Ltd or the consolidated variable interest
entities. We also note
         that your list of significant subsidiaries and consolidated variable
interest entities in
         Exhibit 8.1 appears to indicate that you have subsidiaries in Hong
Kong and countries
         outside China that are not included in your VIEs. Please note that
Item 16I(b) requires that
         you provide disclosures for yourself and your consolidated foreign
operating entities,
         including variable interest entities or similar structures.
             With respect to (b)(2), please supplementally clarify the
jurisdictions in which your
              consolidated foreign operating entities are organized or
incorporated and provide the
              percentage of your shares or the shares of your consolidated
operating entities owned
              by governmental entities in each foreign jurisdiction in which
you have consolidated
              operating entities in your supplemental response.
             With respect to (b)(3) and (b)(5), please provide the required
information for you and
              all of your consolidated foreign operating entities in your
supplemental response.

       In closing, 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.

       Contact Jimmy McNamara at 202-551-7349 or Jennifer Thompson at
202-551-3737. If
you have any questions about comments related to your status as a
Commission-Identified Issuer
during your most recently completed fiscal year. You may contact SiSi Cheng at
(202) 551- 5004
or Hugh West at (202) 551-3872 with any other questions.



                                                               Sincerely,

                                                               Division of
Corporation Finance
                                                               Office of
Manufacturing