Company: BLTE
Filing Date: 2025-03-28
Form Type: 6-K
Source: 0001104659-25-029345
Chunk: 1

Company: BELITE BIO, INC
Filing Date: 2025-03-28
Form: 6-K
Chunk 1
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 above statements. A copy of the Former Auditor’s letter is furnished as Exhibit 99.1 to this Form 6-K.

During the Company’s most recent two fiscal years and through
the subsequent interim period on or prior to the appointment of the Successor Auditor, neither the Company nor anyone on its behalf have
consulted with the Successor Auditor on either (i) the application of accounting principles to a specified transaction, either completed
or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements, or (ii) any matter that
was the subject of a disagreement, as that term is defined in Item 16F(a)(1)(iv) of Form 20-F (and the related instructions thereto) or
a reportable event as set forth in Item 16F(a)(1)(v)(A) through (D) of Form 20-F.

The Company intends to use this Form 6-K and the accompanying exhibit
to satisfy its reporting obligations under Item 16F(a) of its Form 20-F for the year ending December 31, 2025 to the extent provided in
and permitted by Paragraph 2 of the Instructions to Item 16F of Form 20-F and plans to incorporate Exhibit 99.1 reference into its Form
20-F to the extent necessary to satisfy such reporting obligations.

<div align='center'>EXHIBIT INDEX</div>

Exhibit 99.1 — Letter from Marcum Asia CPAs LLP to the Securities and Exchange Commission, dated March 28, 2025.

<div align='center'>SIGNATURE</div>

Pursuant to the requirements of the Securities Exchange Act of 1934,
the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

| Belite Bio, Inc |                                      |
| By:             | /s/ Yu-Hsin Lin                      |
| Name:           | Yu-Hsin Lin                          |
| Title:          | Chief Executive Officer and Chairman |

Date: March 28, 2025