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                             September 4, 2020

       Peng Dai
       Chief Executive Officer
       iHuman Inc.
       K2, North America International Business Park
       No. 108 Beiyuan Road
       Chaoyang District, Beijing 100012
       People's Republic of China

                                                        Re: iHuman Inc.
                                                            Amendment No. 1 to
Draft Registration Statement on Form F-1
                                                            Submitted August
13, 2020
                                                            CIK No. 0001814423

       Dear Mr. Dai:

             We have reviewed your amended draft offering statement and have
the following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

               Please respond to this letter by providing the requested
information and either submitting
       an amended draft offering statement or publicly filing your offering
statement on EDGAR. If
       you do not believe our comments apply to your facts and circumstances or
do not believe an
       amendment is appropriate, please tell us why in your response. After
reviewing any amendment
       to your draft offering statement or filed offering statement and the
information you provide in
       response to these comments, we may have additional comments.

       Draft Registration Statement on Form F-1 filed August 13, 2020

       Conventions that Apply to this Prospectus, page 7

   1.                                                   We note your response
and revised disclosures in response to prior comment 4. Please
                                                        augment your
disclosures to disclose how Perfect World Group and Hongen Education are
                                                        your affiliates, as
defined in Rule 405 under the Securities Act of 1933, as amended.
       Dilution, page 66

   2.                                                   Please explain to us
and disclose as appropriate your basis for including deferred channel
                                                        and IPO costs, as well
as advances to suppliers and prepaid amounts, disclosed in Note 5
                                                        on page F-57 in
calculating net tangible book value as of June 30, 2020.
 Peng Dai
iHuman Inc.
September 4, 2020
Page 2
Note 19. Condensed Financial Information of the Parent, page F-39

3.       We note no amounts are presented for net cash provided by operating,
investing and
         financing activities of the parent on page F-40. Please explain to us
why this is the case. In
         connection with this, tell us which entity issued the contingently
redeemable ordinary
         shares in 2019.
       You may contact Tony Watson at 202-551-3318 or Doug Jones at
202-551-3309 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Scott Anderegg at 202-551-3342 or Mara Ransom at 202-551-3264 with any
other
questions.



FirstName LastNamePeng Dai                                      Sincerely,
Comapany NameiHuman Inc.
                                                                Division of
Corporation Finance
September 4, 2020 Page 2                                        Office of Trade
& Services
FirstName LastName