August 24, 2023

CONFIDENTIAL AND VIA EDGAR
Division of Corporation Finance U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attention: Ms. Melissa Walsh                    Mr. Stephen Krikorian                    Mr. Tyler Howes                    Mr. Christopher Dunham

Re: Phoenix New Media Ltd
Form 20-F for the Fiscal Year Ended December 31, 2022
File No. 001-35158

Ladies and Gentlemen:

On behalf of our client, Phoenix New Media Limited (the “Company”), we are submitting this letter in response to your correspondence dated July 27, 2023 (the “July 27 Letter”) concerning the above-referenced annual report on Form 20-F that the Company filed with the Commission on May 1, 2023.

In the July 27 Letter, you requested that the Company respond to the Staff’s comments within 10 business days or advise the Staff as soon as possible when the Company will respond. On August 7, 2023, we submitted a letter on the Company’s behalf to the Staff to request an extension of the deadline for responding to August 24, 2023. The Company respectfully advises the Staff that it is still working on its responses, and given the current status of the preparation work, it will require additional 11 business days from the date hereof in order to respond fully to your letter.

 

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The Company is therefore requesting a further extension until September 8, 2023 and expects to respond no later than that date.

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In the meantime, please do not hesitate to contact me at +852-2514-7620 (work) or ygao@stblaw.com (email).

Very truly yours,

/s/ Yi Gao

 

Yi Gao

 

cc:	Phoenix New Media Limited

Mr. Edward Lu, Chief Financial Officer

 

 

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