1. 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第一部分引言 第二部分对《反馈意见》的回复 一、关于经销模式，请发行人补充说明：（1）报告期内对不同性质经销商的收入占比情况；（2）经销商终端销售价格与公司自营渠道销售价格的差异情况及差异原因。
2. 请保荐机构、发行人律师和申报会计师核查上述事项，并进一步说明对经销商终端销售实现情况的核查方式、核查结果。
3. （财务补充反馈意见第6题） （一）按经销商性质的经销收入占比情况 1、不同性质经销商数量占比情况 2、不同性质经销商收入占比情况 （二）发行人主要产品自营渠道销售价格与经销商终端销售价格对比情况 1、发行人的价格决策程序 2、发行人不同渠道的产品体系及其价格体系 3、经销商终端销售价格与发行人自营渠道销售价格的差异 4、经销商的毛利率情况 （三）查验和结论 （四）经销商终端销售实现情况的核查方式、核查结果 1、核查范围 2、核查程序及核查结果 二、2018年-2020年，公司对尚利达家居、宽瓶盖科技、地中海科技等比照关联方披露的公司销售金额合计分别为3,785.29万元、2,247.79万元、787.35万元，占发行人经销模式收入的比例分别为19.14%、14.36%、4.88%。
4. 截至2021年3月末，前述公司已注销完毕。
5. 请发行人补充说明前述公司的注销原因、注销前的资产债务情况、销售渠道及其客户的承接情况等。
6. 请保荐机构、发行人律师、申报会计师核查上述问题并发表明确意见。
7. （财务补充反馈意见第8题） （一）比照关联方披露的公司注销原因 （二）前述公司注销前的资产债务情况、销售渠道及其客户的承接情况 1、注销前的资产债务情况 2、销售渠道及其客户的承接情况 （三）查验和结论 三、发行人招股说明书披露，2020年12月，公司引入杭州鋆文、杭州融禧、傲基科技、史福忠、袁玉梅等新增股东，公司、公司原股东与上述新增股东共同签署了《关于北京利仁科技股份有限公司之认购增资及股东协议》。
8. 请发行人进一步说明相关对赌协议约定方、是否彻底解除、是否自始至终无效。
9. 请保荐机构、发行人律师核查上述问题并发表明确意见。
10. （财务补充反馈意见第11题） （一）对赌协议的基本情况 1、对赌协议的签署情况 2、对赌协议的签署方和对赌安排的义务方 （二）对赌协议是否彻底解除、是否自始至终无效 （三）查验和结论 四、请发行人说明设立至今是否存在股份支付情况，相关股权公允价格的确定依据，股份支付的会计处理是否准确、费用计提是否完整。
11. 请保荐机构、发行人律师、申报会计师核查并发表明确意见。
12. （财务补充反馈意见第12题） （一）股份支付确认情况 1、实际控制人向员工持股平台转让发行人股份 2、持股平台份额转让 （二）股份支付的会计处理是否准确、费用计提是否完整 （三）查验和结论 五、根据反馈回复，发行人期后存在劳务相关纠纷，原告以其被廊坊市苏扬装饰工程有限公司雇佣，在廊坊利仁处施工时受伤为由起诉廊坊市苏扬装饰工程有限公司和廊坊利仁。
13. 请发行人说明：（1）该项诉讼所涉劳务具体内容，造成原告受伤的原因、伤害程度，发行人是否存在过错；（2）原告是否属于发行人劳务派遣员工，如是，发行人相关披露是否真实、准确、完整；（3）发行人安全生产管理制度是否健全并有效执行，关于不存在安全生产事故的披露是否真实、准确、完整。
14. 请保荐机构和发行人律师核查并发表明确意见。
15. （法律补充反馈意见第1题） （一）该项诉讼所涉劳务具体内容，造成原告受伤的原因、伤害程度，发行人是否存在过错 1、该项诉讼所涉劳务具体内容 2、造成原告受伤的原因、伤害程度 3、发行人是否存在过错 （二）原告是否属于发行人劳务派遣员工，如是，发行人相关披露是否真实、准确、完整 （三）发行人安全生产管理制度是否健全并有效执行，关于不存在安全生产事故的披露是否真实、准确、完整 1、发行人安全生产管理制度是否健全并有效执行 2、关于不存在安全生产事故的披露是否真实、准确、完整 （四）查验和结论 六、根据反馈回复，杭州融禧投资的浙江天喜厨电股份有限公司为发行人供应商。
16. 请发行人说明：（1）浙江天喜厨电的基本情况，杭州融禧投资发行人和浙江天喜厨电的背景情况及商业合理性；（2）杭州融禧投资人与发行人及浙江天喜厨电股东、董监高是否存在关联关系，是否存在代持关系；（3）发行人与浙江天喜厨电合作的历史情况，发行人与浙江天喜厨电报告期内交易情况，报告期内发行人与浙江天喜厨电交易价格是否公允、是否在杭州融禧入股前后发生较大变化的情况，发行人与浙江天喜厨电交易量是否在杭州融禧入股前后发生较大变化的情况，是否... （一）浙江天喜厨电的基本情况，杭州融禧投资发行人和浙江天喜厨电的背景情况及商业合理性 1、浙江天喜厨电的基本情况 2、杭州融禧投资发行人和浙江天喜厨电的背景情况及商业合理性 （二）杭州融禧投资人与发行人及浙江天喜厨电股东、董监高是否存在关联关系，是否存在代持关系 （三）发行人与浙江天喜厨电合作的历史情况，发行人与浙江天喜厨电报告期内交易情况，报告期内发行人与浙江天喜厨电交易价格是否公允、是否在杭州融禧入股前后发生较大变化的情况，发行人与浙江天喜厨电交易量是否在杭州融禧入股前后发生较大变化的情况，是否存在利益输送情况 1、发行人与浙江天喜厨电合作的历史情况 2、发行人与浙江天喜厨电报告期内交易情况，报告期内发行人与浙江天喜厨电交易价格是否公允、是否在杭州融禧入股前后发生较大变化的情况，发行人与浙江天喜厨电交易量是否在杭州融禧入股前后发生较大变化的情况，是否存在利益输送情况 （四）查验和结论 七、根据反馈回复，发行人主要产品存在代工情况，发行人主要代工厂商同时为发行人竞争对手提供代工服务。
请发行人进一步分析说明：（1）发行人主要代工厂商同时为发行人及发行人竞争对手提供代工服务所涉及的产品种类，相关产品收入、利润及占比；（2）在此种行业生产模式下，发行人主要产品如何与竞争对手产品体现区分度，是否易导致知识产权纠纷、不正当竞争问题及其他争议或诉讼情况；（3）发行人主要代工厂商是否存在业务向下游拓展情况，发行人行业地位及发展空间是否稳定。
请保荐机构、发行人律师和申报会计师核查并发表明确意见。
... （一）发行人主要代工厂商同时为发行人及发行人竞争对手提供代工服务所涉及的产品种类，相关产品收入、利润及占比 1、发行人主要代工厂商同时为发行人提供代工服务的情况 2、相关产品收入、利润及占比 （二）在此种行业生产模式下，发行人主要产品如何与竞争对手产品体现区分度，是否易导致知识产权纠纷、不正当竞争问题及其他争议或诉讼情况 1、发行人主要产品如何与竞争对手产品体现区分度 2、是否易导致知识产权纠纷、不正当竞争问题及其他争议或诉讼情况 （三）发行人主要代工厂商是否存在业务向下游拓展情况，发行人行业地位及发展空间是否稳定 1、主要代工厂商是否存在业务向下游拓展情况 2、发行人的行业地位及发展空间是否稳定 （四）查验和结论HistoryItem_V1AddNumbersRange:Fromto字体:Times-Roman10.0点来源:下中偏移:水平2.83点,垂直45.35点前缀文本:'5-1-3-'后缀文本:''使用注册色:无BC5-1-3-47TR10588195010.0000Both147SubDocCurrentAVDoc2.834645.3543QITE_QuiteImposingPlus2QuiteImposingPlus22.0QuiteImposingPlus2146474611HistoryList_V1qi2base。
