EX-8.3

New York

Northern California

Washington DC

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Paris

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Beijing

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Davis Polk & Wardwell LLP

450 Lexington Avenue

New York, NY 10017

212 450 4000 tel

212 701 5800 fax

Exhibit 8.3

January 8, 2020

Re:	Registration Statement on Form F-1

Lizhi Inc.

Yangcheng Creative Industry Zone,

No. 309 Middle Huangpu Avenue,

Tianhe District, Guangzhou 510655,

The People’s Republic of China

Dear Ladies and Gentlemen:

We are acting as United States counsel to Lizhi Inc., a company incorporated in the Cayman Islands (the “Company”), in connection with the preparation of the Registration Statement on Form F-1 (the “Registration Statement”) and the related Prospectus (the “Prospectus”) filed with the Securities and Exchange Commission by the Company under the Securities Act of 1933, as amended (the “Securities Act”). The Prospectus has been filed in connection with the Company’s offering of its American Depositary Shares (“ADSs”) representing the Company’s Class A ordinary shares, nominal value $0.0001 per share.

We have examined such matters of fact and law as we have deemed necessary or advisable for the purpose of our opinion.

We hereby confirm that our opinion as to the material U.S. federal income tax consequences to U.S. Holders of an investment in ADSs is set forth in full under the caption “Taxation—Material U.S. Federal Income Tax Considerations” in the Prospectus.

We are members of the Bar of the State of New York and the foregoing opinion is limited to the laws of the State of New York and the federal laws of the United States.

We hereby consent to the use of our name under the captions “Taxations—Material U.S. Federal Income Tax Considerations” and “Legal Matters” in the Prospectus and to the filing, as an exhibit to the Registration Statement, of this letter.