Hailing from the land of China, Letshuoer is one of the most popular IEM makers in the market. They have a vast range of IEMs available under their belt, starting as low as $30 to as high as $2000. But they are more popular for their high quality sub $300 IEMs. They have been making IEMs with variety of driver setups in this price range but their most popular lineup is the Planar based S series. Glorified by the highly successful S12 and S12 pro, S series has other highly regarded IEMs under it’s belt in S08 and S15 too. S08 isn’t a very technically capable IEM but touched the right spot for those looking for a sweet sounding IEM. S15 on the other hand is a more balanced and accurate sounding IEM.
Following the legacy of the highly successful S12 lineup, Letshuoer has launched the latest variant of it. S12 Ultra, it has exactly same driver size, similar shell design and offers the same type of accessories too but is priced a bit higher at $169. It comes in two colors, Mocha and Gunmetal Grey.
I am comparing this with slightly more expensive planar based IEMs in Punch Audio Portazo and Hidizs MP145 Pro.
Get one from these links:

UNBOXING AND ACCESSORIES:
There is nothing different when compared to the OG and Pro variants when it comes to the set of accessories, but this time around we are getting a basic Type C to 3.5mm adapter, DT01 to be precise. In case you don’t have anything to get started, this will come in handy. Take the paper cover off, lift the hard cover, and we have the earpieces in front of us. All the accessories are placed inside a paper box under it. We get a decent looking round black case made out of plastic with rubber lining. 2 set of tips, the modular cable and the dongle can be found inside it. Here is my unboxing video:




BUILD QUALITY:
Build quality of this IEM is bulletproof. Made out of high quality aluminium alloy it has one of the most sturdy and solid build quality under $200. Just like other IEMs in the s12 lineup this too is not the most ergonomically designed IEM but has a bit of curve on the inner side and the contoured sides offer very good fit and stability inside the ears. Interestingly this has an aptly long nozzle too, it handles the weight nicely. There are a couple of vents on the body to offer a driver-flex free experience and I faced no such issues.




CABLE:
S12 Ultra comes with a slightly better looking and more supple modular cable when than the S12 pro. This definitely is one of the best looking cables available with an IEM priced under $200. This has 4 cores and 392 strands of wires in it. It’s not bouncy and doesn’t have any memory or microphonics issues either. It looks nice and thanks to dual tone cores, compliments both the Mocha and Gunmetal Grey shells aesthetically.
I don’t have any complaints about the sound quality either. It sounds good and effortless and that’s what matters more for this type of Tuning.

PAIRING WITH SOURCES:
This is definitely interesting. Usually, Planar based IEMs like a lot of power. The OG S12 and Pro were just like this. Plug them into a desktop amp and they open up!! Offering better imaging and balance too.
But the Ultra is not a big chugger. It doesn’t demand a lot of power to sound very good. Yes, it can handle power too but the improvements aren’t as substantial. It doesn’t mind being paired with warmer sources either but pairing it with an analytical or neutral source yields better clarity and definition. I used Shanling UA7 and iBasso DC07 pro and both were sounding fantastic with this. Pairing it with it’s own dongle though is disappointing. This is unable to drive it properly, lacking resolution, definition and tonal accuracy too. So.. Pairing it with a decently powerful source is advised.
SOUND QUALITY:
Letshuoer S12 Ultra has the exact same driver size and similar shell design but has a totally different kind of tuning. While the S12 pro used to be V shaped, slightly edgy and uneven, Ultra is warmer with a smoother presentation. It barely has any aggression to worry about. If you were looking for a S12 pro successor, this is not it.
What we get is a more even and texture loaded delivery with a relaxed and comfortable treble range. It doesn’t have any brightness while offering a richer macro dynamics which encourages the listener to sit back and enjoy the music without feeling overwhelmed.
I am using stock black core tips and iBasso DC07 pro for this review.

BASS:
S12 series has never disappointed when it comes to bass performance but the past iteration were not refined enough. S12 Ultra’s bass is where the most positive changes are at. Yes it still is a bassy IEM with the engagement factor intact but this time around it is loaded with texture and has much better definition of individual notes when compared to the OG and Pro. It offers superb contrast of back and foreground instruments. Notes fading into the background have a smooth and reverby feel to them, offering superb cohesion while enhancing the definition. There are literally no issues when it comes to decay either. We get reasonably good pace with the mid and sub-bass but the upper bass could have been slightly tighter. I barely have any issues with this but this kind of shows a bit of problem with the technical capabilities.
MID RANGE:
Mid range is where it’s a big win in my opinion. Yes, the previous tuning were slightly more revealing with a bit more transparency but their tonality and timbre along with air between notes wasn’t good and felt more jarred and confined. Ultra changes that with a calmer approach. It has slightly smoother finishing definition, has fuller and textured notes with class leading cohesion. Tonality and timbre are a lot more organic, warmer and natural. Yes, the air in between isn’t the best but is definitely better than previous iterations.
Vocals are a huge win too. Both male and female vocals have a sweet, poised and slightly laid back feel to them. Male vocals are grunty and aptly throaty while female vocals are taller and slightly more precise yet aptly pleasing. There is literally no problem with upper mids too. It’s reasonably energetic and doesn’t have any aggression to worry about.
Just like any other warmer and calm sounding IEM, we have a few tradeoffs too. It’s transparency with micro details isn’t the best. Macro details though are very good with a grand feeling to them. Resolution and overall definitions are above average but falls behind similarly priced IEMs.
HIGHS:
I will be straight forward here, coming from the S12 pro, Ultra feels like it’s lacking with both extension and energy. It doesn’t have the sparkle or a lively, agile kind of presentation anymore. This is relaxed and comfortable. Ultra doesn’t have the attack or transparency of the previous versions. It does the macro dynamics nicely but the micro details are average at best.
Layering and separation is decent, Z-axis depth is okay. It doesn’t have the tall stage of the pro either. I am not complaining but if you are coming with a head full of expectations that aligns with the tuning of the Pro, this will not be engaging enough.
STAGE AND IMAGING:
S12 lineup used to have class leading stage and when driven properly, S12 Ultra too offers very good stage expansion but this time around this is not class leading, not anymore. We get good height and width but the treble stage is kind of killing the vibe, it’s short and lacks air, hampering the overall imaging. Cue placement is okay but nothing special. Unlike the last gens, Ultra has a bigger mid range stage which is okay. I definitely like the sonics though. It has good in head movements of instruments and very good subtlety too. It could have been slightly more precise but that would have changed the dynamics so.. I am not complaining.

COMPARISONS:
Vs Hidizs MP145 pro:
Vs Punch Audio Portazo:
Vs Twistura Woodnote:
CONCLUSION:
S12 Ultra, sounds like ut should be a follow up to the OG and Pro variants but the reality is vastly different. This has a much more tonality accurate and cohesive presentation. It’s more musical with a laid back presentation. It has a warmish overtone throughout the spectrum. It offers high quality bass definition and texture, much better than OG and Pro but the highs are not as exciting. Let me tell you guys something. I have seen a lot of OG S12 and Pro owners selling their units because they were a bit too V shaped, not very good with mid range while the highs were tiring but a few of them bought these back because they missed the thrill.
There is no such confusions with the Ultra. It’s warm, comfortable, fatigue free and relaxed. Either you love it for it’s enveloping and warm nature or dislike it’s lack of definition with finer details. Look from your perspective, it’s either a great IEM or an boring one depending on preferences, nothing in-between.