# EDGAR Filing Document

**Accession Number:** 0001738906
**File Stem:** 0000000000-25-008376
**Filing Date:** 2025-8
**Character Count:** 3431
**Document Hash:** 37518fc05d33f084470e2742241efb0b
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-008376.hdr.sgml**: 20260116

**ACCESSION NUMBER**: 0000000000-25-008376

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250811

**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

```

                                                             August 11, 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
           Response dated August 6, 2025
           File No. 001-38639
Dear Junling Liu:

       We have reviewed your August 6, 2025 response to our comment letter 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.
Unless we note otherwise, any references to prior comments are to comments in
our July 24,
2025 letter.

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

1.     We read your response to prior comment 1. Please amend your Form 20-F to
include
       an audit report, either from your successor auditor or your predecessor
auditor, 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.
 August 11, 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._