United States securities and exchange commission logo

                      November 7, 2023

       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
Fiscal Year Ended December 31, 2022
                                                            File No. 001-39407

       Dear Tie 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

                      Disclosure Review Program
       cc:                                              Haiping Li, Esq.