United States securities and exchange commission logo

                     September 30, 2022

       Tie Li
       Chief Financial Officer
       Li Auto, Inc.
       11 Wenliang Street
       Shunyi District , Beijing 101399
       People   s Republic of China

                                                        Re: Li Auto, Inc.
                                                            Form 20-F for the
Year Ended December 31, 2021
                                                            Filed April 19,
                                                            File No. 001-39407

       Dear Mr. Li:

              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.


                     Division of Corporation Finance

                     Office of Manufacturing