SEC Comment Letter 0000000000-24-007813 to VNET Group, Inc. (VNET) (CIK 0001508475) (VNET)
VNET Group, Inc. (VNET) (CIK 0001508475)
Date: July 10, 2024 · CIK: 0001508475 · Accession: 0000000000-24-007813
AI Filing Summary & Sentiment
File numbers found in text: 001-35126
Letter
July 10, 2024 Qiyu Wang Chief Financial Officer VNET Group, Inc. Guanjie Building Southeast 1st Floor, 10# Jiuxianqiao East Road Chaoyang District Beijing, 100016 The People's Republic of China Re:VNET Group, Inc. Form 20-F for the Year Ended December 31, 2023 Filed April 26, 2024 File No. 001-35126 Dear Qiyu Wang: We have reviewed your June 24, 2024 response to our comment letter and have the following comment. Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our June 10, 2024 letter. Form 20-F for the Year Ended December 31, 2023 Risk Factors, page 18 1.We note your proposed disclosure revisions in response to prior comment 1. Please provide us with the revised disclosures to your risk factors where you will discuss how Hong Kong law differs from PRC law and any risks and consequences to the company associated with those laws.
July 10, 2024 Page 2 Please contact Anastasia Kaluzienski at 202-551-3685 or Robert Littlepage at 202-551- 3361 if you have questions regarding comments on the financial statements and related matters. Sincerely, Division of Corporation Finance Office of Technology
Show Raw Text
July 10, 2024
Qiyu Wang
Chief Financial Officer
VNET Group, Inc.
Guanjie Building Southeast 1st Floor, 10# Jiuxianqiao East Road
Chaoyang District
Beijing, 100016
The People's Republic of China
Re:VNET Group, Inc.
Form 20-F for the Year Ended December 31, 2023
Filed April 26, 2024
File No. 001-35126
Dear Qiyu Wang:
We have reviewed your June 24, 2024 response to our comment letter and have the
following comment.
Please respond to this letter within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments. Unless we
note otherwise, any references to prior comments are to comments in our June 10, 2024 letter.
Form 20-F for the Year Ended December 31, 2023
Risk Factors, page 18
1.We note your proposed disclosure revisions in response to prior comment 1. Please
provide us with the revised disclosures to your risk factors where you will discuss how
Hong Kong law differs from PRC law and any risks and consequences to the company
associated with those laws.
July 10, 2024
Page 2
Please contact Anastasia Kaluzienski at 202-551-3685 or Robert Littlepage at 202-551-
3361 if you have questions regarding comments on the financial statements and related matters.
Sincerely,
Division of Corporation Finance
Office of Technology