# EDGAR Filing Document

**Accession Number:** 0001720446
**File Stem:** 0001104659-23-022787
**Filing Date:** 2023-2
**Character Count:** 29844
**Document Hash:** de3e8870f547cce53675379c7302f7f7
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-23-022787.hdr.sgml**: 20230216

**ACCESSION NUMBER**: 0001104659-23-022787

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 4

**FILED AS OF DATE**: 20230216

**DATE AS OF CHANGE**: 20230216

**EFFECTIVENESS DATE**: 20230216

**FILER**: 

**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:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-269830
- **FILM NUMBER:** 23638461

**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

**As filed with the Securities and Exchange Commission on February 16, 2023**

**Registration No. 333-**

**SECURITIES AND EXCHANGE COMMISSION<br> Washington, D.C. 20549**

**FORM S-8** 

**REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933**

**Zepp Health Corporation<br> (Exact name of registrant as specified in its charter)**

---

| | |
|:---|:---|
| **Cayman Islands**<br> (State or other jurisdiction of<br> incorporation or organization) | **Not Applicable**<br> (I.R.S. Employer<br> Identification Number) |

---

**Huami Global Innovation Center**

**Building B2, Zhong'an Chuanggu Technology Park**

**No. 900 Wangjiang West Road<br> Hefei, 230088<br> People's Republic of China<br> +86 010 5940 3268<br> (Address, including zip code, and telephone number, including area code, of registrant's principal executive offices)**

**2023 Share Incentive Plan<br> (Full title of the plan)**

**Puglisi & Associates**

**850 Library Avenue, Suite 204**

**Newark, DE 19711**

**+1-302-738-6680<br> (Name, address, including zip code, and telephone number, including area code, of agent for service)**

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," and "smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act.

Large accelerated filer ◻ <br> Non-accelerated filer ⌧ (Do not check if a smaller reporting company) Accelerated filer ◻ <br> Emerging growth company ⌧ Smaller reporting company ◻

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ⌧

**Copies to:**

---

| | |
|:---|:---|
| **Leon Cheng Deng**<br> Chief Financial Officer<br> Huami Global Innovation Center<br> Building B2, Zhong'an Chuanggu Technology Park<br> No. 900 Wangjiang West Road<br> Hefei, 230088<br> People's Republic of China<br> +86 010 5940 3268 | **Haiping Li, Esq.**<br> Skadden, Arps, Slate, Meagher & Flom LLP<br> 46/F, Tower 2, Jing An Kerry Center<br> 1539 Nanjing West Road, Shanghai<br> People's Republic of China<br> +86-21-6193-8200 |

---

**PART I**

**INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS**

**Item 1. Plan Information\***

**Item 2. Registrant Information and Employee Plan Annual Information\***

\* Information required by Part I to be contained in the Section 10(a) prospectus is omitted from this registration statement in accordance with Rule 428 under the Securities Act and the Note to Part I of Form S-8. The documents containing information specified in this Part I will be separately provided to the participants covered by the Plan, as specified by Rule 428(b)(1) under the Securities Act.

**PART II**

**INFORMATION REQUIRED IN THE REGISTRATION STATEMENT**

**Item 3. Incorporation of Documents by Reference**

The following documents previously filed by Zepp Health Corporation (the "Registrant") with the Securities and Exchange Commission (the "Commission") are incorporated by reference herein:

&nbsp;&nbsp;&nbsp;&nbsp;(a) The [Registrant's annual report on Form 20-F filed with the Commission on April 28, 2022](https://www.sec.gov/ix?doc=/Archives/edgar/data/1720446/000110465922052369/zepp-20211231x20f.htm) ; and

&nbsp;&nbsp;&nbsp;&nbsp;(b) The description of the Registrant's
 Class A ordinary shares and ADSs in the [Registrant's registration statement on Form F-1 (File No. 333-222528) filed with the Commission on January 12, 2018](https://www.sec.gov/Archives/edgar/data/1720446/000119312518009841/d410987df1.htm) , including any amendment and report subsequently filed for the purpose of updating
 that description.

All documents subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), after the date of this registration statement and prior to the filing of a post-effective amendment to this registration statement which indicates that all securities offered have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference in this registration statement and to be part hereof from the date of filing of such documents. Any statement in a document incorporated or deemed to be incorporated by reference in this registration statement will be deemed to be modified or superseded to the extent that a statement contained in this registration statement or in any other later filed document that also is or is deemed to be incorporated by reference modifies or supersedes such statement. Any such statement so modified or superseded will not be deemed, except as so modified or superseded, to be a part of this registration statement.

**Item 4. Description of Securities**

Not applicable.

**Item 5. Interests of Named Experts and Counsel**

Not applicable.

**Item 6. Indemnification of Directors and Officers**

Cayman Islands law does not limit the extent to which a company's articles of association may provide for indemnification of directors and officers, except to the extent any such provision may be held by the Cayman Islands courts to be contrary to public policy, such as to provide indemnification against civil fraud or the consequences of committing a crime. The Registrant's second amended and restated articles of association, adopted by a special resolution passed on January 12, 2018 and effective on February 12, 2018, provides that the Registrant shall indemnify its directors and officers against all actions, proceedings, costs, charges, expenses, losses, damages or liabilities incurred or sustained by the directors and officers, other than by reason of such person's own dishonesty, willful default or fraud, in or about the conduct of the Registrant's business or affairs (including as a result of any mistake of judgment) or in the execution or discharge of his duties, powers, authorities or discretions, including without prejudice to the generality of the foregoing, any costs, expenses, losses or liabilities incurred by such person in defending (whether successfully or otherwise) any civil proceedings concerning the Registrant or its affairs in any court whether in the Cayman Islands or elsewhere.

Pursuant to the indemnification agreements, the form of which was filed as Exhibit 10.3 to the Registrant's registration statement on Form F-1, as amended (File No. 333-222528) (the "Form F-1"), the Registrant has agreed to indemnify its directors and officers against certain liabilities and expenses incurred by such persons in connection with claims made by reason of their being such a director or officer.

The Underwriting Agreement, the form of which was filed as Exhibit 1.1 to the Registrant's Form F-1, also provides for indemnification by the underwriters of the Registrant, its directors and officers for certain liabilities, including liabilities arising under the Securities Act, but only to the extent that such liabilities are caused by information relating to the underwriters furnished to the Registrant in writing expressly for use in such registration statement and certain other disclosure documents and specified in the Underwriting Agreement.

Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers or persons controlling the Registrant pursuant to the foregoing provisions, the Registrant has been informed that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act and is therefore unenforceable.

The Registrant also maintains a directors and officers liability insurance policy for its directors and officers.

**Item 7. Exemption From Registration Claimed**

Not applicable.

**Item 8. Exhibits**

See the Index to Exhibits attached hereto.

**Item 9. Undertakings**

&nbsp;&nbsp;&nbsp;&nbsp;(a) The undersigned Registrant hereby undertakes:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) To file, during any period in which offers
 or sales are being made, a post-effective amendment to this registration statement:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) to include any prospectus required by
 Section 10(a)(3) of the Securities Act;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) to reflect in the prospectus any facts
 or events arising after the effective date of this registration statement (or the most recent
 post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental
 change in the information set forth in this registration statement; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) to include any material information
 with respect to the plan of distribution not previously disclosed in the registration statement
 or any material change to that information in the registration statement; *provided, however,* that paragraphs (a)(1)(i) and (a)(1)(ii) above do not apply if the information required
 to be included in a post-effective amendment by those paragraphs is contained in reports
 filed with or furnished to the Commission by the Registrant pursuant to Section 13 or Section
 15(d) of the Exchange Act that are incorporated by reference in this registration statement;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) That, for the purpose of determining
 any liability under the Securities Act, each such post-effective amendment shall be deemed
 to be a new registration statement relating to the securities offered therein, and the offering
 of such securities at that time shall be deemed to be the initial *bona fide* offering
 thereof.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) To remove from registration by means of a post-effective amendment
 any of the securities being registered which remain unsold at the termination of the offering.

&nbsp;&nbsp;&nbsp;&nbsp;(b) The undersigned Registrant hereby undertakes
 that, for the purpose of determining liability under the Securities Act to any purchaser,
 each prospectus filed pursuant to rule 424(b) of the Securities Act as part of a registration
 statement relating to an offering, other than registration statements relying on rule 430B
 of the Securities Act or other than prospectuses filed in reliance on rule 430A of the Securities
 Act, shall be deemed to be part of and included in the registration statement as of the date
 it is first used after effectiveness. *Provided, however,* that no statement made in
 a registration statement or prospectus that is part of the registration statement or made
 in a document incorporated or deemed incorporated by reference into the registration statement
 or prospectus that is part of the registration statement will, as to a purchaser with a time
 of contract of sale prior to such first use, supersede or modify any statement that was made
 in the registration statement or prospectus that was part of the registration statement or
 made in any such document immediately prior to such date of first use.

&nbsp;&nbsp;&nbsp;&nbsp;(c) The undersigned Registrant hereby undertakes
 that, for the purpose of determining liability under the Securities Act to any purchaser
 in the initial distribution of the securities, in a primary offering of securities of the
 undersigned Registrant pursuant to this registration statement, regardless of the underwriting
 method used to sell the securities to the purchaser, if the securities are offered or sold
 to such purchaser by means of any of the following communications, the undersigned Registrant
 will be a seller to the purchaser and will be considered to offer or sell such securities
 to such purchaser:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) Any preliminary prospectus or prospectus
 of the undersigned Registrant relating to the offering required to be filed pursuant to rule
 424 of the Securities Act;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) Any free writing prospectus relating
 to the offering prepared by or on behalf of the undersigned Registrant or used or referred
 to by the undersigned Registrant;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) The portion of any other free writing
 prospectus relating to the offering containing material information about the undersigned
 Registrant or its securities provided by or on behalf of the undersigned Registrant; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4) Any other communication that is an offer
 in the offering made by the undersigned Registrant to the purchaser.

&nbsp;&nbsp;&nbsp;&nbsp;(d) The undersigned Registrant hereby undertakes
 that, for purposes of determining any liability under the Securities Act, each filing of
 the Registrant's annual report pursuant to Section 13(a) or 15(d) of the Exchange Act
 (and, where applicable, each filing of an employee benefit plan's annual report pursuant
 to Section 15(d) of the Exchange Act) that is incorporated by reference in this registration
 statement shall be deemed to be a new registration statement relating to the securities offered
 therein, and the offering of such securities at that time shall be deemed to be the initial *bona fide* offering thereof.

&nbsp;&nbsp;&nbsp;&nbsp;(e) Insofar as indemnification for liabilities
 arising under the Securities Act may be permitted to directors, officers and controlling
 persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant
 has been advised that in the opinion of the Commission such indemnification is against public
 policy as expressed in the Securities Act and is, therefore, unenforceable. In the event
 that a claim for indemnification against such liabilities (other than the payment by the
 Registrant of expenses incurred or paid by a director, officer or controlling person of the
 Registrant in the successful defense of any action, suit or proceeding) is asserted by such
 director, officer or controlling person in connection with the securities being registered,
 the Registrant will, unless in the opinion of its counsel the matter has been settled by
 controlling precedent, submit to a court of appropriate jurisdiction the question whether
 such indemnification by it is against public policy as expressed in the Securities Act and
 will be governed by the final adjudication of such issue.

**EXHIBIT INDEX**

---

| | |
|:---|:---|
| **Exhibit Number** | **Description** |
| [4.1](https://www.sec.gov/Archives/edgar/data/1720446/000119312518009841/d410987dex32.htm) | [Second Amended and Restated Memorandum and Articles of Association of the Registrant (incorporated herein by reference to Exhibit 3.2 to the registration statement on Form F-1, as amended (File No. 333-222528))](https://www.sec.gov/Archives/edgar/data/1720446/000119312518009841/d410987dex32.htm) |
| [4.2](https://www.sec.gov/Archives/edgar/data/1720446/000119312518021688/d410987dex42.htm) | [Registrant's Specimen Certificate for Class A Ordinary Shares (incorporated herein by reference to Exhibit 4.2 to the registration statement on Form F-1, as amended (File No. 333-222528))](https://www.sec.gov/Archives/edgar/data/1720446/000119312518021688/d410987dex42.htm) |
| [4.3](https://www.sec.gov/Archives/edgar/data/1720446/000156459018020202/hmi-ex43_20.htm) | [Deposit Agreement, dated February 7, 2018, among the Registrant, Deutsche Bank Trust Company Americas, as depositary, and all holders from time to time of American Depositary Receipts issued thereunder (incorporated herein by reference to Exhibit 4.3 to the registration statement on Form S-8 (File No. 333-226665))](https://www.sec.gov/Archives/edgar/data/1720446/000156459018020202/hmi-ex43_20.htm) |
| [5.1\*](tm232289d1_ex5-1.htm) | [Opinion of Maples and Calder (Hong Kong) LLP, Cayman Islands counsel to the Registrant, regarding the legality of the Class A ordinary shares being registered](tm232289d1_ex5-1.htm) |
| [10.1](http://www.sec.gov/Archives/edgar/data/1720446/000110465923002887/tm232241d1_ex99-1.htm) | [2023 Share Incentive Plan (incorporated herein by reference to Exhibit 99.1 to Form 6-K furnished with the Commission on January 11, 2023 (File No. 001-38369))](http://www.sec.gov/Archives/edgar/data/1720446/000110465923002887/tm232241d1_ex99-1.htm) |
| [23.1\*](tm232289d1_ex23-1.htm) | [Consent of Deloitte Touche Tohmatsu Certified Public Accountants LLP, an independent registered public accounting firm](tm232289d1_ex23-1.htm) |
| [23.2\*](tm232289d1_ex5-1.htm) | [Consent of Maples and Calder (Hong Kong) LLP (included in Exhibit 5.1)](tm232289d1_ex5-1.htm) |
| [24.1\*](#a_001) | [Powers of attorney (included on signature page hereto)](#a_001) |
| [107.1\*](tm232289d1_ex-filingfees.htm) | [Filing fee table](tm232289d1_ex-filingfees.htm) |

---

\* Filed herewith.

**SIGNATURES**

Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in Beijing, China, on February 16, 2023.

**Zepp Health Corporation**

---

| | |
|:---|:---|
| By: | /s/ Wang Huang |
|  | Name: Wang Huang |
|  | Title: Chairman of the Board of Directors and Chief Executive Officer |

---

**POWER OF ATTORNEY**

KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints, severally and not jointly, each of Wang Huang and Leon Cheng Deng, with full power to act alone, as his or her true and lawful attorney-in-fact, with the power of substitution, for and in such person's name, place and stead, in any and all capacities, to sign any and all amendments (including post-effective amendments) to this Registration Statement, and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, granting unto each said attorney-in-fact full power and authority to do and perform each and every act and thing requisite and necessary to be done as fully to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that each said attorney-in-fact may lawfully do or cause to be done by virtue hereof.

Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.

---

| | | |
|:---|:---|:---|
| **Signature** | **Title** | **Date** |
| /s/ Wang Huang<br> Wang Huang | Chairman of the Board of Directors<br> and Chief Executive Officer<br> (principal executive officer) | February 16, 2023 |
| /s/ Leon Cheng Deng<br> Leon Cheng Deng | Chief Financial Officer (principal<br> financial and accounting officer) | February 16, 2023 |
| /s/ De Liu<br> De Liu | Director | February 16, 2023 |
| /s/ Yunfen Lu<br> Yunfen Lu | Director | February 16, 2023 |
| /s/ Xiaojun Zhang<br> Xiaojun Zhang | Director | February 16, 2023 |
| /s/ Jimmy Lai<br> Jimmy Lai | Director | February 16, 2023 |
| /s/ Hongjiang Zhang<br> Hongjiang Zhang | Director | February 16, 2023 |
| /s/ Bing Xie<br> Bing Xie | Director | February 16, 2023 |

---

**SIGNATURE OF AUTHORIZED REPRESENTATIVE IN THE UNITED STATES**

Pursuant to the Securities Act of 1933, the undersigned, the duly authorized representative in the United States of Zepp Health Corporation has signed this registration statement or amendment thereto in Newark, Delaware on February 16, 2023.

**Authorized U.S. Representative** 

---

| | |
|:---|:---|
| By: | /s/ Donald J. Puglisi |
|  | Name: Donald J. Puglisi |
|  | Title: Managing Director |

---

## Exhibit 5.1

**Exhibit 5.1**

Our ref JUH/734192-000001/25586224v2

Zepp Health Corporation Huami Global Innovation Center Building B2, Zhong'an Chuanggu Technology Park No. 900 Wangjiang West Road<br> Hefei, 230088<br> People's Republic of China

16 February, 2023

Dear Sirs

**Zepp Health Corporation (the "Company")**

We have acted as Cayman Islands legal counsel to the Company in connection with a registration statement on Form S-8 to be filed with the Securities and Exchange Commission (the "**Commission**") on 16 February, 2023 (the "**Registration Statement**") relating to the registration under the United States Securities Act of 1933, as amended, (the "**Securities Act**") of 10,322,520 Class A ordinary shares of par value US$0.0001 per share (the "**Shares**") issuable by the Company pursuant to the 2023 Share Incentive Plan (the "**Plan**").

For the purposes of giving this opinion, we have examined copies of the Registration Statement and the Plan. We have also reviewed copies of the second amended and restated memorandum and articles of association of the Company adopted by a special resolution passed on 12 January 2018 and effective on 12 February 2018 (the "**Memorandum and Articles**"), the minutes (the "Minutes") of the meeting of the board of directors of the Company held on 4 January, 2023 and the written resolutions of the board of directors of the Company dated 11 January, 2023 (the "**Resolutions**").

Based upon, and subject to, the assumptions and qualifications set out below, and having regard to such legal considerations as we deem relevant, we are of the opinion that:

1. The Shares to be issued by the Company and registered under the Registration Statement have been duly
and validly authorized.

2. When issued and paid for in accordance with the terms of the Plan and in accordance with the Resolutions,
and appropriate entries are made in the register of members (shareholders) of the Company, the Shares will be validly issued, fully paid
and non-assessable.

In this opinion letter, the phrase "non-assessable" means, with respect to the issuance of Shares, that a shareholder shall not, in respect of the relevant Shares, have any obligation to make further contributions to the Company's assets (except in exceptional circumstances, such as involving fraud, the establishment of an agency relationship or an illegal or improper purpose or other circumstances in which a court may be prepared to pierce or lift the corporate veil).

These opinions are subject to the qualification that under the Companies Act (As Revised) of the Cayman Islands (the "**Companies Act**"), the register of members of a Cayman Islands company is by statute regarded as *prima facie* evidence of any matters which the Companies Act directs or authorises to be inserted therein. A third party interest in the Shares would not appear. An entry in the register of members may yield to a court order for rectification (for example, in the event of fraud or manifest error).

These opinions are given only as to, and based on, circumstances and matters of fact existing and known to us on the date of this opinion letter. These opinions only relate to the laws of the Cayman Islands which are in force on the date of this opinion letter. We express no opinion as to the meaning, validity or effect of any references to foreign (i.e. non-Cayman Islands) statutes, rules, regulations, codes, judicial authority or any other promulgations.

We have also relied upon the assumptions, which we have not independently verified, that (a) all signatures, initials and seals are genuine, (b) copies of documents, conformed copies or drafts of documents provided to us are true and complete copies of, or in the final forms of, the originals, (c) where a document has been provided to us in draft or undated form, it will be duly executed, dated and unconditionally delivered in the same form as the last version provided to us, (d) the Memorandum and Articles remain in full force and effect and are unamended, (e) the Resolutions were duly passed in the manner prescribed in the memorandum and articles of association of the Company effective at the relevant time (including, without limitation, with respect to the disclosure of interests (if any) by directors of the Company) and have not been amended, varied or revoked in any respect, (f) there is nothing under any law (other than the laws of the Cayman Islands) which would or might affect the opinions set out above, (g) the Minutes are a true and correct record of the proceedings of the Meeting, which was duly convened and held, and at which a quorum was present throughout, in the manner prescribed in the Memorandum and Articles, and (h) upon the issue of any Shares, the Company will receive consideration which shall be equal to at least the par value of such Shares.

We consent to the use of this opinion as an exhibit to the Registration Statement and further consent to all references to us in the Registration Statement and any amendments thereto. In giving such consent, we do not consider that we are "experts" within the meaning of such term as used in the Securities Act, or the rules and regulations of the Commission issued thereunder, with respect to any part of the Registration Statement, including this opinion as an exhibit or otherwise.

Yours faithfully

/s/ Maples and Calder (Hong Kong) LLP

Maples and Calder (Hong Kong) LLP

## Exhibit 23.1

**Exhibit 23.1**

**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, 2022 relating to the financial statements of Zepp Health Corporation, appearing in the Annual Report on Form 20-F of Zepp Health Corporation for the year ended December 31, 2021.

/s/ Deloitte Touche Tohmatsu Certified Public Accountants LLP

Deloitte Touche Tohmatsu Certified Public Accountants LLP

Beijing, the People's Republic of China

February 16, 2023

## Ex-Filing

**Exhibit 107.1**

**Calculation of Filing Fee Table**

**Form S-8**<br> (Form Type)

**Zepp Health Corporation**<br> (Exact Name of Registrant as Specified in its Charter)

**Newly Registered Securities**

---

| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| **Security<br> Type** | **Security<br> Class<br> Title<sup>(1)</sup>** | **Fee<br> Calculation<br> Rule** | **Amount<br> Registered<sup>(2)</sup>** | **Proposed<br> Maximum<br> Offering<br> Price<br> Per Share** | **Maximum<br> Aggregate<br> Offering Price** | **Fee Rate** | **Amount of<br> Registration<br> Fee<sup>(1)</sup>** |
| Equity | Class A ordinary shares, par value $0.0001 per share | Rule 457(c) and Rule 457(h) | 10322520<sup>(3)</sup> | $0.4625<sup>(3)</sup> | $4774165.50 | $110.20 per $1,000,000 | $526.11 |
|  | **Total Offering Amounts** | **Total Offering Amounts** | 10322520 |  | $4774165.50 |  | $526.11 |
|  | **Total Fee Offsets** | **Total Fee Offsets** |  |  |  |  | **—** |
|  | **Net Fee Due** | **Net Fee Due** |  |  |  |  | $526.11 |

---

&nbsp;&nbsp;&nbsp;&nbsp;(1) These shares may be represented by the Registrant's ADSs, each of which represents four (4) Class A ordinary shares. The Registrant's ADSs issuable upon deposit of the Class A ordinary shares registered hereby have been registered under a separate registration statement on Form F-6 (333-222708).

&nbsp;&nbsp;&nbsp;&nbsp;(2) Represents Class A ordinary shares issuable upon exercise of options, restricted shares, restricted share units and other awards granted under the 2023 Share Incentive Plan (the "Plan"). Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities Act"), this registration statement also covers an indeterminate number of additional shares which may be offered and issued to prevent dilution from share splits, share dividends or similar transactions as provided in the Plan. Any Class A ordinary shares covered by an award granted under the Plan (or portion of an award) that terminates, expires or lapses for any reason will be deemed not to have been issued for purposes of determining the maximum aggregate number of Class A ordinary shares that may be issued under the Plan.

&nbsp;&nbsp;&nbsp;&nbsp;(3) The proposed maximum offering price per share, which is estimated solely for the
 purposes of calculating the registration fee under Rule 457(h) and Rule 457(c) under the Securities Act, is based on $1.85 per ADS,
 the average of the high and low prices for the registrant's ADSs as quoted on the New York Stock Exchange on February 13, 2023.