LITB [LightInTheBox] CORRESP: (Original Filing)
[SIMPSON THACHER & BARTLETT ICBC TOWER, 35TH FLOOR 3 GARDEN ROAD HONG KONG (852) 2514-7600 FACSIMILE (852) 2869-7694 DIRECT DIAL NUMBER E-MAIL ADDRESS VIA EDGAR January 8, 2015 Jennifer Thompson Robert Babula, Staff Accountant Yong Kim, Staff Accountant Jacqueline Kaufman, Staff Attorney Liz Walsh, Staff Attorney Division of Corporation Finance Re: LightInTheBox Holding Co., Ltd. Dear On behalf of our]