[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]
[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]
[LightInTheBox Extends Share Repurchase Program BEIJING, China, December 16, 2014LightInTheBox Holding Co., Ltd.(NYSE: LITB) (LightInTheBox or the Company), a global online retail company that delivers products directly to consumers around the world, today announced that its Board of Directors has authorized to extend its existing share repurchase program for an additional 12-month period through December 15, 2015. On December 16,] [TABLE OF CONTENTS 2 LIGHTINTHEBOX HOLDING CO., LTD.]
[LightInTheBox Extends Share Repurchase Program BEIJING, China, December 16, 2014LightInTheBox Holding Co., Ltd.(NYSE: LITB) (LightInTheBox or the Company), a global online retail company that delivers products directly to consumers around the world, today announced that its Board of Directors has authorized to extend its existing share repurchase program for an additional 12-month period through December 15, 2015. On December 16,] [TABLE OF CONTENTS 2 LIGHTINTHEBOX HOLDING CO., LTD.]
[FORM S-8 REGISTRATION STATEMENT UNDER LightInTheBox Holding Co., Ltd. Cayman Islands (State or other jurisdiction of Not Applicable (I.R.S. Employer Tower 2, Area D, Diantong Square No. 7 Jiuxianqiao North Road Chaoyang District, Beijing 100015 Peoples Republic of China (8610) 5692-0099 Amended and Reinstated 2008 Share Incentive Plan (Full title of the Plan) Law Debenture Corporate Services Inc. 400 Madison] [Our ref DLK/665661-000001/7632867v2 Direct tel +852 2971 3006 Email derrick.kan@maplesandcalder.com LightInTheBox Holding Co., Ltd. 19 December 2014 Dear Sirs LightInTheBox Holding Co., Ltd. Company Registration Statement Act Shares Plan We have been asked to render this opinion in our capacity as counsel as to Cayman Islands law to LightInTheBox Holding Co., Ltd. (the We have reviewed the corporate authorisations] [Amendment No. 1 to the LightInTheBox Holding Co., Ltd. Amended and Reinstated 2008 Share Incentive Plan THIS AMENDMENT NO. 1 is made on Company WHEREAS, the Company adopted the LightInTheBox Plan Board WHEREAS, the Board of Directors of the Company (the WHEREAS, the Board ha WHEREAS, NOW, THEREFORE, the Plan shall be amended as set forth below: Section 3(a)] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference in this Registration Statement on Form S-8 of our report dated April 28, 2014 relating to the consolidated financial statements of LightInTheBox Holding Co., Ltd., its subsidiaries, its variable interest entities (the "VIEs") and its VIEs' subsidiary (collectively the "Group") appearing in the Annual Report on]
[FORM S-8 REGISTRATION STATEMENT UNDER LightInTheBox Holding Co., Ltd. Cayman Islands (State or other jurisdiction of Not Applicable (I.R.S. Employer Tower 2, Area D, Diantong Square No. 7 Jiuxianqiao North Road Chaoyang District, Beijing 100015 Peoples Republic of China (8610) 5692-0099 Amended and Reinstated 2008 Share Incentive Plan (Full title of the Plan) Law Debenture Corporate Services Inc. 400 Madison] [Our ref DLK/665661-000001/7632867v2 Direct tel +852 2971 3006 Email derrick.kan@maplesandcalder.com LightInTheBox Holding Co., Ltd. 19 December 2014 Dear Sirs LightInTheBox Holding Co., Ltd. Company Registration Statement Act Shares Plan We have been asked to render this opinion in our capacity as counsel as to Cayman Islands law to LightInTheBox Holding Co., Ltd. (the We have reviewed the corporate authorisations] [Amendment No. 1 to the LightInTheBox Holding Co., Ltd. Amended and Reinstated 2008 Share Incentive Plan THIS AMENDMENT NO. 1 is made on Company WHEREAS, the Company adopted the LightInTheBox Plan Board WHEREAS, the Board of Directors of the Company (the WHEREAS, the Board ha WHEREAS, NOW, THEREFORE, the Plan shall be amended as set forth below: Section 3(a)] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference in this Registration Statement on Form S-8 of our report dated April 28, 2014 relating to the consolidated financial statements of LightInTheBox Holding Co., Ltd., its subsidiaries, its variable interest entities (the "VIEs") and its VIEs' subsidiary (collectively the "Group") appearing in the Annual Report on]
[SS OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON DCM V, L.P. (“DCM V”) 2 CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP* (a) (b) 3 SEC USE ONLY 4 CITIZENSHIP OR PLACE OF ORGANIZATION Cayman Islands NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH 5 SOLE VOTING POWER and 2,952,470 1,571,855 Class A ordinary shares (“Ordinary]
[SS OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON DCM V, L.P. (“DCM V”) 2 CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP* (a) (b) 3 SEC USE ONLY 4 CITIZENSHIP OR PLACE OF ORGANIZATION Cayman Islands NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH 5 SOLE VOTING POWER and 2,952,470 1,571,855 Class A ordinary shares (“Ordinary]
