
Pros:
Very smart looking, especially in the Mocha
Quality modular cable
Neutral-ish tuning that sounds rich, natural and engaging
Imaging and separation are excellent
Bass is well controlled, quite deep (not bass-canons) and impactful
Clean treble giving excellent detail retrieval
Smooth mids where vocals shine
Price and value
Cons:
Ever so occasionally, they got a tad crisp up top (but not generally)
Staging is not the best in this price point but decent

Product links:
https://www.linsoul.com/products/letshuoer-s12-ultra
https://letshuoer.net/products/letshuoer-s12-ultra
Headfi.org: https://www.head-fi.org/showcase/letshuoer-s12-ultra.28621/

Preamble:
The wonderful Chir, at Letshuoer has generously sent out the S12 Ultra iems for review with no expectations of a positive review – and that’s exactly what he’s getting.
The S12 Ultras (mine are “Mocha”) retail for $169 USD and employ a behemothic customised 14.8mm Planar Driver with an impedance of 16 ohm and a sensitivity of 101 dB.
I like to add on all my reviews –
I’m listening with my dual-mono side aural pancakes, not yours.
I’m listening with my gear, not yours.
I’m listening with my love of audio, and not yours. YMMV…..
Now let’s get our aural hands dirty!

Gear:
For the review, my portable gear will consist of the new Hiby R6 Pro II 2025 (review VERY soon!).

Unboxing and first impressions:
Nice box Letshuoer. I’m expecting a premium product. Slide off the cover and open the box inside.
2 lovely looking Mocha iems adorn my peepers and a round container begs me to open it.
We have 2 sets of tips x 3 (Sm, Med, L), and a striking brown braided modular cable (that’s great Letshuoer!!) with 3.5 and 4.4mm terminations, and a 3.5mm to usb-c adapter.
A manual and a promo card wraps things up.
I really like the aesthetics of the S12 Ultras, particularly in Mocha (yes, I just love saying Mocha. Mocha. Mocha).
They possess a futuristic/sci-fi/aliens taking over the world kinda vibe. And I dig it!
They’re light and fit perfectly in my cranial sonic sponge-holes.
Playlist:
We’re getting’ all dancey here with some metal at the end….
Tones and I – Dance Monkey
Dua Lipa – Don’t start Now
Ava Max – Kings and Queens
Jade – FUFN
Dean Lewis – With You
R3HAB, Michael Patrick Kelly, Shaggy
Sabaton – The Ballad of Bull
D’Artagnan feat. Patty Gurdy – Fare Thee Well
Ghost – Peacefield

The Important Stuff:
As I always do, I have spent quite a bit of time listening to music I enjoy, music I can get right into and music I can pull out my smoking jacket, slippers and pour myself a LARGE dram of 18 year old Highland single malt………Nothing screams heavy effin’ metal like a sherry cask infused well-aged malt!!!!
I digress…….
I have thrown every genre (I like) at these things……..
So here goes.
Dance Monkey – punchy, sharp, clean and then the bass hits. It’s well controlled, reasonably deep and satisfying. Not nether-region deep but strong nonetheless. Vocals shine with clarity and a natural presentation.
Staging is good. Imaging is very good-excellent. I can pinpoint each instrument separately.
No mid-forwardness, no crisp, harsh treble. Neutral-ish tuning?
Don’t Start Now has a ripper of a bass run. The S12 Ultras are punchy and exciting. The bass is nicely separated from the rest and it’s there but not the main feature. Dua’s vocals are nicely positioned, not forward or recessed. And the band and synths are all around my head, separated well.
Kings and Queens – I LOVE this song!!!! Good message too!! Everything again is just super-clean, detailed, resolving and tight (like Uncle Warren’s fiscal generosity…….). It sounds great. Mid-bass is clean but there is a slight roll off down to the sub-bass.
A shout out to the source which is almost as important. The Hiby R6 Pro II 2025 is driving the S12 Ultras effortlessly. It’s commanding, authoritative and concise.
Another recent favourite – FUFN by Jade. Clarity and detail are at the forefront. Jade’s vocals are just smooth and sitting right in the middle. The bass comes in and it’s punchy and well driven, but not ocean-deep.
There is no frequency or range of frequencies that dominate or standout. The overall sound is satisfying and in no way over the top.
I liken the aural experience to Cousin Freda’s left………never mind.
With You is a sombre piano ballad about loss and grief. Dean’s vocals are in the middle of the back of head, and sound natural and full. Rich. Staging isn’t extra wide but it’s reasonably holographic on this track. And imaging is excellent, with all instruments separated very well in my empty aural nut. I can hear Dean’s breath as he gets more emotional.
Rebellion is another bloody non-metal song I’m loving right now.
Electronic, dance, it’s a punchy dynamic little sonic biscuit! Bass is quite deep here and snappy. Vocals shine and synths snap, crackle and pop in a good way.
So dance genre – tick. Sombre pop – tick. Electronic – tick. And as I turn the volume up, dynamics and punch rise also.
Time for METAL!!!!!!
The Ballad of Bull comes in clean and sharp with piano that’s full and rich. And Joakim Broden’s powerful and commanding vocals are sounding great. Everything is playing around inside my empty sonic cranium, bouncing off my internal aural nut, and it’s all well separated and placed.
As we rise to a crescendo, nothing bleeds or leaks into anything else and the sound is rich and natural.
Fare Thee Well is next. A German lyrical mouthful streams willingly into my sonic cranial codpiece.
Vocals are natural.
It’s vibrant, it’s a melodic river of bass, mids and treble, and nothing’s squished or touching the sides…….
A fun and engaging listen.
We finish with Peacefield – this harmonious melody is divine. Heavenly choral music sets the tone. It’s pure, clean, detailed and opulent at the same time, as the choir joins in.
Guitar is added and it’s punchy, meaty and tonally rich. This song is actually visceral. I can feel it physically.
Treble though, is bordering on crisp on this track, the first out of all of them tonight. Guitars, cymbals and anything else in the 5kHz (I think) and above is just a tad crunchy. I’m getting the slightest hiss on the S sounds. I don’t need to turn it down but there’s certainly a touch of sibilance.
But bass is powerful in the background on this song. It’s fighting hard in the back of house.

A quick comparison:
I’m using the Ear Acoustic Audio VSA Max iems as a comparison. They retail for $149 USD and employ a single 11.4 mm full range Dynamic Driver with Titanium Diaphragm.
Packaging goes the S12s. Cable and accessories are tied – both have a great cable and enough tips.
Aesthetics for me go to the S12s. I love the look of them. The VSAs have some serious bling going on but that Mocha…….. and futuristic alien spaceship vibe.
Soundwise, It’s tough. The VSAs are more dynamically tuned – with airy, extended treble, and deep, elevated bass.
When I reviewed the VSAs I commended them for their commanding, rumble, but up against the S12 Ultras, it almost seems to have too much bass. The VSAs are in no way neutral. But they are exciting!!
The S12 Ultras have more of a naturality to them, and even maybe a richer, fuller tonality.
However, bass doesn’t go as deep or rumbly as the VSAs but this allows for a slightly more relaxed listen, without the need to do whatever Ravers are doing these days……..stay off the drugs kiddies!!
The treble on the S12 Ultras on one song did get a tad crisp and sibilant, but this certainly wasn’t the norm, and more extensive tip-rolling could easily solve this.
For a more exciting, dynamic, explosive listening session, the VSAs will satiate, but for a more neutral (but in no way relaxed or boring) listen, the S12s get the win here.

Conclusion:
I can happily recommend these, especially at the price. They look fantastic, come with a great cable and accessories and have a sound signature that won’t offend the bourgeoisie.
Throughout the frequencies, there’s a neutrality and sense of body that I really enjoyed.
Well done Letshuoer and thanks for the opportunity to review the S12 Ultras.
And thanks again readers for sticking with me, it means a great deal!!!