# EDGAR Filing Document

**Accession Number:** 0001738906
**File Stem:** 0000000000-25-007788
**Filing Date:** 2025-7
**Character Count:** 3367
**Document Hash:** cf3f0f446281c17219096167d2d1df4a
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-007788.hdr.sgml**: 20260116

**ACCESSION NUMBER**: 0000000000-25-007788

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250724

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** 111, Inc.
- **CENTRAL INDEX KEY:** 0001738906
- **STANDARD INDUSTRIAL CLASSIFICATION:** RETAIL-DRUG STORES AND PROPRIETARY STORES [5912]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 001-38639

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 3-4/F, NO.295 ZUCHONGZHI ROAD
- **STREET 2:** PUDONG NEW AREA
- **CITY:** SHANGHAI
- **PROVINCE COUNTRY:** F4
- **ZIP:** 201203
- **BUSINESS PHONE:** 862120536666

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 3-4/F, NO.295 ZUCHONGZHI ROAD
- **STREET 2:** PUDONG NEW AREA
- **CITY:** SHANGHAI
- **PROVINCE COUNTRY:** F4
- **ZIP:** 201203

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** New Peak Group
- **DATE OF NAME CHANGE:** 20180427
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001410578-25-000964

## Text-Extract

```

                                                           July 24, 2025

Junling Liu
Chief Executive Officer and Co-Chairman of the Board
111, Inc.
3-4/F, No. 295 ZuChongZhi Road
Pudong New Area
Shanghai, 201203
The People   s Republic of China

       Re: 111, Inc.
           Form 20-F for Fiscal Year Ended December 31, 2024
           File No. 001-38639
Dear Junling Liu:

       We have reviewed your filing and have the following comment(s).

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

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

Form 20-F for Fiscal Year Ended December 31, 2024
Consolidated Financial Statements
Reports of Independent Registered Public Accounting Firm, page F-4

1.     Please amend your Form 20-F to include an audit report that covers the
effects of the
       retrospective adjustments related to basis of presentation and segment
reporting
       discussed in Note 2(a) and 2(ad) to the financial statements. Refer to
PCAOB Staff
       Questions and Answers on Adjustments to Prior-Period Financial
Statements Audited
       by a Predecessor Auditor, PCAOB AS 3105.54 through .58 and PCAOB AS
3110.06
       through .07, as applicable.
        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.
 July 24, 2025
Page 2

       Please contact Blaise Rhodes at 202-551-3774 or Rufus Decker at
202-551-3769 if
you have any questions.

                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of Trade &
Services

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._