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Correspondence 0001104659-23-070544 from NetEase, Inc. (NTES)

NetEase, Inc.
Date: June 13, 2023 · CIK: 0001110646 · Accession: 0001104659-23-070544

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File numbers found in text: 000-30666

Referenced dates: June 5, 2023

Date
December 31, 2022
Author
/s/ Paul W. Boltz, Jr.
Form
CORRESP
Company
NetEase, Inc.

Letter

VIA EDGAR Division of Corporation Finance Office of Technology Form 20-F for the Fiscal Year Ended December 31, 2022 Filed April 27, 2023 Correspondence from the SEC on June 5, 2023 File No. 000-30666

Dear Ms. Akst, Ms. Dietz, Mr. Wiley and Ms. Thompson,

NetEase, Inc. (the “Company”) is in receipt of the letter from the staff of the Securities and Exchange Commission dated June 5, 2023 (the “Comment Letter”), pursuant to which the staff provided comments regarding the Company’s Form 20-F for the fiscal year ended December 31, 2022. As discussed by voicemail on June 12, 2023 between David C. Lee of Gibson, Dunn & Crutcher LLP and Ms. Akst, the Company respectfully requests an extension until June 30, 2023 to respond to the Comment Letter in order to provide sufficient time for the Company to prepare the necessary response.

Should you have any questions regarding the request made herein, please do not hesitate to contact David C. Lee of Gibson, Dunn & Crutcher LLP at +1 (949) 451-3842 or DLee@gibsondunn.com. Thank you very much for your accommodation in this matter.

Very truly yours,
/s/ Paul W. Boltz, Jr.

Show Raw Text
CORRESP
1
filename1.htm

    June 13,
    2023

    VIA
    EDGAR

    U.S.
    Securities and Exchange Commission

    Division
    of Corporation Finance

    Office
    of Technology

    100 F
    Street, NE

    Washington,
    D.C. 20549

    Attn:
    Megan
    Akst

    Christine
    Dietz

    Kyle
    Wiley

    Jennifer
    Thompson

    Re:
    NetEase, Inc.

    Form 20-F for the Fiscal Year Ended December 31, 2022

    Filed
    April 27, 2023

    Correspondence
    from the SEC on June 5, 2023

    File
No. 000-30666

Dear Ms. Akst, Ms. Dietz, Mr. Wiley and Ms. Thompson,

NetEase, Inc.
(the “Company”) is in receipt of the letter from the staff of the Securities and Exchange Commission dated June 5,
2023 (the “Comment Letter”), pursuant to which the staff provided comments regarding the Company’s Form 20-F for
the fiscal year ended December 31, 2022. As discussed by voicemail on June 12, 2023 between David C. Lee of Gibson, Dunn &
Crutcher LLP and Ms. Akst, the Company respectfully requests an extension until June 30, 2023 to respond to the Comment Letter
in order to provide sufficient time for the Company to prepare the necessary response.

Should you have any questions
regarding the request made herein, please do not hesitate to contact David C. Lee of Gibson, Dunn & Crutcher LLP at +1 (949)
451-3842 or DLee@gibsondunn.com. Thank you very much for your accommodation in this matter.

    Very truly yours,

    /s/ Paul W. Boltz, Jr.

    Paul W. Boltz, Jr.

    International General Counsel

 cc: Charles Yang, Chief Financial Officer of NetEase, Inc.

James J. Moloney, Gibson, Dunn & Crutcher
LLP

David C. Lee, Gibson, Dunn & Crutcher LLP