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                            June 5, 2023

       Shaofang Weng
       Chief Executive Officer
       Planet Image International Ltd
       No. 756 Guangfu Road
       Hi-tech Development Zone
       Xinyu City, Jiangxi Province
       People   s Republic of China

                                                        Re: Planet Image
International Ltd
                                                            Amendment No. 2 to
Registration Statement on Form F-1
                                                            Filed May 23, 2023
                                                            File No. 333-263602

       Dear Shaofang Weng:

             We have reviewed your amended registration 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 amending your registration
statement and providing the
       requested information. 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 registration statement and
the information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our May
12, 2023 letter.

       Amendment No. 2 to Registration Statement on Form F-1

       Prospectus Summary
       Cash Transfer and Dividend Distributions, page 8

   1.                                                   We note your revised
disclosure in response to prior comment 2, which summarizes the
                                                        cash flows that have
occurred between your Mainland PRC subsidiaries and your other
                                                        subsidiaries to date.
Please revise your table to identify the "other subsidiaries" where
                                                        cash has flowed to and
from your Mainland PRC subsidiaries. Note that only information
                                                        relating to the periods
for which you have provided financial statements needs to be
                                                        included.
 Shaofang Weng
Planet Image International Ltd
June 5, 2023
Page 2

       You may contact Joanna Lam, Staff Accountant, at 202-551-3476 or Raj
Rajan, Staff
Accountant, at 202-551-3388 if you have questions regarding comments on the
financial
statements and related matters. Please contact Irene Barberena-Meissner, Staff
Attorney, at 202-
551-6548 or Karina Dorin, Staff Attorney, at 202-551-3763 with any other
questions



                                                           Sincerely,
FirstName LastNameShaofang Weng
                                                           Division of
Corporation Finance
Comapany NamePlanet Image International Ltd
                                                           Office of Energy &
Transportation
June 5, 2023 Page 2
cc:       Cindy Li, Esq.
FirstName LastName