# EDGAR Filing Document

**Accession Number:** 0001720446
**File Stem:** 0000000000-23-000208
**Filing Date:** 2023-1
**Character Count:** 7436
**Document Hash:** d0205b1a05c12ef5d6d41fb2321062ec
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000208.hdr.sgml**: 20230724

**ACCESSION NUMBER**: 0000000000-23-000208

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230106

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Zepp Health Corp
- **CENTRAL INDEX KEY:** 0001720446
- **STANDARD INDUSTRIAL CLASSIFICATION:** ELECTRONIC COMPUTERS [3571]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** BUILDING B2, ZHONG'AN CHUANGGU
- **STREET 2:** TECHNOLOGY PARK NO.900 WANGJIANG WEST RD
- **CITY:** HEFEI
- **STATE:** F4
- **ZIP:** 230088
- **BUSINESS PHONE:** 86551-65837200

**MAIL ADDRESS:**
- **STREET 1:** BUILDING B2, ZHONG'AN CHUANGGU
- **STREET 2:** TECHNOLOGY PARK NO.900 WANGJIANG WEST RD
- **CITY:** HEFEI
- **STATE:** F4
- **ZIP:** 230088

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Huami Corp
- **DATE OF NAME CHANGE:** 20171023
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001104659-22-052369

## Text-Extract

```

United States securities and exchange commission logo

                           January 6, 2023

       Wang Huang
       Chief Executive Officer
       Zepp Health Corp
       Huami Global Innovation Center
       Building B2, Zhong   an Chuanggu Technology Park
       No. 900 Wangjiang West Road
       Hefei, 230088
       People   s Republic of China

                                                        Re: Zepp Health Corp
                                                            Form 20-F for the
Fiscal Year Ended December 31, 2021
                                                            Response dated
November 14, 2022
                                                            File No. 001-38369

       Dear Wang Huang:

              We have reviewed your November 14, 2022 response to our comment
letter and have the
       following comment. In some of our comments, we may ask you to provide us
with information
       so we may better understand your disclosure.

              Please respond to this comment 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
       comment applies to your facts and circumstances, please tell us why in
your response.

             After reviewing your response to this comment, we may have
additional
       comments. Unless we note otherwise, our references to prior comments are
to comments in our
       October 25, 2022 letter.

       Form 20-F for the Fiscal Year Ended December 31, 2021

       Consolidated Financial Statements
       Note 10 Long-Term Investments, page F-31

   1.                                                   On page F-31 of Form
20-F, as of December 31, 2021, the Long-term Investments include
                                                        an entry for Jiangsu
Yitong of RMB 960,832 million. Note (f), on page F-32, states that
                                                        the Group acquired a
29.99% equity interest in Jiangsu Yitong in February 2021 for RMB
                                                        959,680 million and
recorded income from this investment of RMB 1,152 million. The
                                                        note also states that
the investment of Jiangsu Yitong is accounted for using the equity
                                                        method and it is listed
on the Shenzhen stock exchange.
 Wang Huang
Zepp Health Corp
January 6, 2023
Page 2

         Please explain which valuation was used for purposes of the
calculation pursuant to
         Section 3(a)(1)(C). Please also explain why using such valuation is
consistent with
         Section 3(a)(1)(C), which refers to    value    which is defined in
Section 2(a)(41). Please
         confirm that the value used for Jiangsu Yitong and generally the
values used for purposes
         of the calculation pursuant to Section 3(a)(1)(C) in response to our
Zepp Health
         Corporation inquiries was consistent with Section 2(a)(41).
       You may contact Morgan Youngwood, Senior Staff Accountant at
202-551-3479 or
Stephen Krikorian, Accounting Branch Chief at 202-551-3488 if you have
questions regarding
comments on the financial statements and related matters.

FirstName LastNameWang Huang                                 Sincerely,
Comapany NameZepp Health Corp
                                                             Division of
Corporation Finance
January 6, 2023 Page 2                                       Office of
Technology
FirstName LastName

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

CORPORATION FINANCE

# UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
WASHINGTON, D.C. 20549

January 6, 2023

Wang Huang  
Chief Executive Officer  
Zepp Health Corp  
Huami Global Innovation Center  
Building B2, Zhong'an Chuanggu Technology Park  
No. 900 Wangjiang West Road  
Hefei, 230088  
People's Republic of China

# **Re: Zepp Health Corp**

**Form 20-F for the Fiscal Year Ended December 31, 2021**

**Response dated November 14, 2022**

**File No. 001-38369**

Dear Wang Huang:

We have reviewed your November 14, 2022 response to our comment letter and have the following comment. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure.

Please respond to this comment 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 comment applies to your facts and circumstances, please tell us why in your response.

After reviewing your response to this comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our October 25, 2022 letter.

Form 20-F for the Fiscal Year Ended December 31, 2021

Consolidated Financial Statements

Note 10 Long-Term Investments, page F-31

1. On page F-31 of Form 20-F, as of December 31, 2021, the Long-term Investments include an entry for Jiangsu Yitong of RMB 960,832 million. Note (f), on page F-32, states that the Group acquired a 29.99% equity interest in Jiangsu Yitong in February 2021 for RMB 959,680 million and recorded income from this investment of RMB 1,152 million. The note also states that the investment of Jiangsu Yitong is accounted for using the equity method and it is listed on the Shenzhen stock exchange.

Wang Huang
Zepp Health Corp
January 6, 2023
Page 2

Please explain which valuation was used for purposes of the calculation pursuant to Section 3(a)(1)(C). Please also explain why using such valuation is consistent with Section 3(a)(1)(C), which refers to “value” which is defined in Section 2(a)(41). Please confirm that the value used for Jiangsu Yitong and generally the values used for purposes of the calculation pursuant to Section 3(a)(1)(C) in response to our Zepp Health Corporation inquiries was consistent with Section 2(a)(41).

You may contact Morgan Youngwood, Senior Staff Accountant at 202-551-3479 or Stephen Krikorian, Accounting Branch Chief at 202-551-3488 if you have questions regarding comments on the financial statements and related matters.

Sincerely,

Division of Corporation Finance
Office of Technology