TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo October 3, 2022 Jingbo Wang Chief Financial Officer Agora, Inc. Floor 8, Building 12 , Phase III of ChuangZhiTianDi 333 Songhu Road Yangpu District, Shanghai People s Republic of China Re: Agora, Inc. Form 20-F for the fiscal year ended December 31, 2021 Dear Jingbo Wang: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Technology