TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo October 26, 2022 Yang Hu Chief Financial Officer Yalla Group Ltd #238, Building 16 Dubai Internet City PO Box 50913 Dubai, United Arab Emirates Re: Yalla Group Ltd Form 20-F for the Year Ended December 31, 2021 Filed on April 25, 2022 File No. 001-39552 Dear Yang Hu: We issued comments to you on the above captioned filing on September 22, 2022. As of the date of this letter, these comments remain outstanding and unresolved. We expect you to provide a complete, substantive response to these comments by November 8, 2022. If you do not respond, we will, consistent with our obligations under the federal securities laws, decide how we will seek to resolve material outstanding comments and complete our review of your filing and your disclosure. Among other things, we may decide to release publicly, through the agency's EDGAR system, all correspondence, including this letter, relating to the review of your filings, consistent with the staff's decision to publicly release comment and response letters relating to disclosure filings it has reviewed. Please contact Joseph Kempf, Senior Staff Accountant, at 202-551-3352 or Kathryn Jacobson, Senior Staff Accountant, at 202-551-3365 with any questions. Sincerely, Division of Corporation Finance Office of Technology