United States securities and exchange commission logo

                          July 12, 2021

       Wenbin Jiang
       President and Chief Executive Officer
       Cytek BioSciences, Inc.
       46107 Landing Pkwy
       Fremont, California 94538

                                                        Re: Cytek BioSciences,
Statement on Form S-1
                                                            Filed July 2, 2021
                                                            File No. 333-257663

       Dear Dr. Jiang:

              We have reviewed your amended registration statement and have the
       comment. In our comment, 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 comment applies to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your

              After reviewing any amendment to your registration statement and
the information you
       provide in response to this comment, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our June
28, 2021 letter.

       Registration Statement on Form S-1 Filed July 2, 2021

       Notes to the Consolidated Financial Statements
       15. Commitments and contingencies
       Legal proceedings, page F-28

   1.                                                   We acknowledge the
company's response to our comment number 4. Please address the
                                                            Revise to disclose
the total consideration payable under the BD agreement and the
                                                             amount allocated
to the legal settlement and the licensing rights.
                                                            Clarify how much
was recorded for the issuance of common stock.
                                                            Clarify that both
the common stock and $6.0 million milestone payment are included
                                                             in the total
 Wenbin Jiang
Cytek BioSciences, Inc.
July 12, 2021
Page 2
             Tell us the basis for, and clarify in the filing, why you have
included the contractual
           future licensing rights (present value) of $14.7 million in the
total consideration
           payable but have only allocated the fair value of $4.5 million to
the future licensing
           rights (present value).

       You may contact Eric Atallah at 202-551-3663 or Mary Mast at
202-551-3613 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Taylor Beech at 202-551-4515 or Dietrich King at 202-551-8071 with any

FirstName LastNameWenbin Jiang
                                                             Division of
Corporation Finance
Comapany NameCytek BioSciences, Inc.
                                                             Office of Life
July 12, 2021 Page 2
cc:       Gordon Ho
FirstName LastName