SEC Comment Letter for AIFU (AIFU) — May 15, 2026
AIFU Inc.
Date: May 15, 2026 · CIK: 0001413855 · Accession: 0000000000-26-004991
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> May 15, 2026 Mingxiu Luan Chief Executive Officer AIFU Inc. Room 1, Building 10, Jinzhong Guobin Hui Qinyuan 2nd Road Lihu Community, Xili Street Shenzhen, 518055 People s Republic of China Re: AIFU Inc. Draft Registration Statement on Form F-3 Submitted May 8, 2026 CIK No. 0001413855 Dear Mingxiu Luan: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement and non-public draft submission on EDGAR at least two business days prior to the requested effective date and time. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Eric Envall at 202-551-3234 with any questions. Sincerely, Division of Corporation Finance Office of Finance cc: Steve Lin </TEXT> </DOCUMENT>